https://www.taxtmi.com/highlights?id=63733 Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal impediment in making an addition, otherwise than on the basis of any incriminating material found during search, in an assessment u/s 153A for a year whose assessment was not pending on the date of search. - AT en-us Sat, 28 May 2022 09:43:50 +0530 Sat, 28 May 2022 10:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63733 Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal impediment in making an addition, otherwise than on the basis of any incriminating material found during search, in an assessment u/s 153A for a year whose assessment was not pending on the date of search. - AT Highlights Income Tax Sat, 28 May 2022 09:43:50 +0530 https://www.taxtmi.com/highlights?id=63733