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Assessment Validity u/s 153A Challenged: Altering Income Without Section 143(2) Notice is Invalid.

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....Validity of assessment u/s 153A - In case the AOwanted to vary the returned of income filed u/s 139. It is trite proposition of law that if no notice has been issued in accordance to provisions of section 143(2), then no addition over and above the returned income can be made - AT....

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Assessment Validity u/s 153A Challenged: Altering Income Without Section 143(2) Notice is Invalid.