Case Law Details
Brief of the Case
ITAT Lucknow held In the case of Shri Jeevan Kumar Agarwal vs. ACIT that there is no specific provision in the Act requiring the assessment made under section 153A to be after issue of notice under section 143(2). In the case of Ashok Chaddha vs. CIT [2011] 337 ITR 399, Hon’ble Delhi High Court held that a specific notice was required to be issued under Clause (a) of sub-section (1) of Section 153A calling upon the persons searched or requisitioned to file return. That being so, no further notice under Section 143(2) could be contemplated for assessment under Section 153A. No specific notice was required under section 143(2) when the notice in the present case as required under Section 153 (A) (1) (a) was already given.
Facts of the Case
I.T.A. No.346/Lkw/2013
Non service of notice u/s 143 (2)
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