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2016 (7) TMI 703 - PUNJAB AND HARYANA HIGH COURTAssessment u/s 153A - Mandatory requirement of issuance of notice under section 143(2) of the Act in respect of assessment proceedings under section 153A - Held that:- The question is no longer res integra as the Delhi High Court in Ashok Chaddha's case (2011 (7) TMI 252 - Delhi High Court ) delving into identical matter had opined in the negative holding that there was no specific provision in the Act requiring the assessment made under section 153A of the Act to be after issuance of notice under section 143(2) of the Act - Decided against assessee
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