https://www.taxtmi.com/caselaws?id=304727 The Tribunal upheld the validity of assessments under Section 153A of the Income Tax Act, ruling that a Section 143(2) notice is not mandatory for such assessments. Despite the appellant's arguments regarding time-barred notices and distinctions in case law, the Tribunal found the assessments to be valid based on established legal interpretations and procedural completeness under Section 153A. The appeals were dismissed in favor of the revenue, emphasizing the applicability of case law principles and the sufficiency of the assessment process without a Section 143(2) notice. en-us Tue, 26 Oct 2021 00:00:00 +0530 Mon, 17 Oct 2022 19:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304727 The Tribunal upheld the validity of assessments under Section 153A of the Income Tax Act, ruling that a Section 143(2) notice is not mandatory for such assessments. Despite the appellant's arguments regarding time-barred notices and distinctions in case law, the Tribunal found the assessments to be valid based on established legal interpretations and procedural completeness under Section 153A. The appeals were dismissed in favor of the revenue, emphasizing the applicability of case law principles and the sufficiency of the assessment process without a Section 143(2) notice. Case-Laws Income Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304727