Assessment u/s 153C Doesn't Require Notice u/s 143(2); Time Limit of Section 143(2) Not Applicable.

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....There is no requirement of a notice u/s 143(2) for completing an assessment u/s 153C and if that be so, the question of time limit prescribed u/s 143(2) does not have any relevance for assessments u/s 153C - HC....