https://www.taxtmi.com/highlights?id=69264 Assessment u/s 153C - Since a response was on record, undoubtedly, the AO was required to issue a notice under Section 143(2) of the Act and then proceed further in the matter, and perhaps thereafter, frame an assessment u/s 147 read with Section 144 of the Act. This was not done. - for the AO to take recourse to Section 144 of the Act was completely uncalled. - HC en-us Mon, 17 Apr 2023 08:06:58 +0530 Mon, 17 Apr 2023 08:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69264 Assessment u/s 153C - Since a response was on record, undoubtedly, the AO was required to issue a notice under Section 143(2) of the Act and then proceed further in the matter, and perhaps thereafter, frame an assessment u/s 147 read with Section 144 of the Act. This was not done. - for the AO to take recourse to Section 144 of the Act was completely uncalled. - HC Highlights Income Tax Mon, 17 Apr 2023 08:06:58 +0530 https://www.taxtmi.com/highlights?id=69264