TMI BlogAssessment u/s 153C - Since a response was on record, undoubtedly, the AO was required to issue a notice...Assessment u/s 153C - Since a response was on record, undoubtedly, the AO was required to issue a notice under Section 143(2) of the Act and then proceed further in the matter, and perhaps thereafter, frame an assessment u/s 147 read with Section 144 of the Act. This was not done. - for the AO to take recourse to Section 144 of the Act was completely uncalled. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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