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)<

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