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No 143(2) Needed in Search Cases; NP Rate Recast & Loan Issue Partly Restored
Case Law Details
- Case Name
- Sunil Gupta Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Sunil Gupta Vs ACIT (ITAT Delhi)
In this search-assessment appeal, Assessee contended that assessment u/s 153A r.w.s 143(3) was invalid since no notice u/s 143(2) was issued after filing return in response to notice u/s 153A. Tribunal, applying the Delhi High Court ruling in Ashok Chaddha, held that in search cases a separate notice u/s 143(2) is not mandatory once notice u/s 153A has already been issued, & questionnaires issued during proceedings adequately satisfy the requirement of opportunity. This ground was therefore dismissed.
On the addition relating to differentia...
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