No Notice Needed for Section 153A Assessments, But Additions Must Have Incriminating Evidence for Non-Abated Cases.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment passed u/s 153A r.w.s. 143(3) - Notice u/s 143(2) is not required for assessment u/s 153A - However, the due date for issue of notice u/s.143(2) - the assessment is undisputedly a non-abated assessment. Therefore, the additions, if any have to be made only with the support of any incriminating material.....