No specific provision requiring assessment U/s. 153A to be made after issuance of notice U/s. 143(2)

Roshan Lal Verma Vs DCIT (ITAT Delhi)

In the present case the notice under Section 143(2) was issued to the assessee which is not the mandatory requirement under the provisions of Section 153A of the Act. As per Section 153A, simple notice has to be given to the assessee. Thus, the contention of the Ld. AR that issue of notice u/s 143(2) within stipulated time is mandatory requirement and is not curable u/s 292BB of the Act does not find support. The notice issued to the assessee has mentioned Section 143(2) but that can be treated as simple notice which has to be given under the provisions of Section 153A of the Act. Therefore, assessee’s contention that order passed under section 153A was without jurisdiction, did not stand.

FULL TEXT OF THE ITAT JUDGMENT

This appeal is filed by the assessee against the order dated 29.01.201S passed by the CIT(Appeals)-3, Gurgaon for AY 2011-12.

2. The Grounds of appeal are as under:

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