Notice u/s 142(1) not become invalid on mere mention of section 153A unnecessarily

Bithal Dass Mundra Vs  DCIT (ITAT Jaipur) Conclusion: Once assessee had undisputedly not filed the return of income U/s 139(1) then AO was well within his powers and jurisdiction to issue a notice U/s 142(1) requiring assessee to furnish return of income in the prescribed form and verified in prescribed manner, therefore, the notice issued u/s 142(1) was well within the framework of procedure for assessment provided under Chapter (xiv) and and notice could not be held to be invalid on account of mere mentioning of an unnecessary section therein, i.e., section 153A. Held: Search was conducted ...