Section 143(2) Notice issue not mandatory for completing search assessment

B.Kubendran Vs DCIT (Madras High Court) Conclusion: Section 153A only states that an assessment in terms thereof shall be completed in terms of the provisions of the Income Tax Act, 1961 as if such return were a return required to be furnished under Section 139. It would thus suffice that in framing an assessment under Section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notice under Section 143(2) or a question-naire under Section 142(1). Therefore, a notice under Section 143(2) was not to be mandatorily issu...