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2015 (5) TMI 1031 - AT - Income TaxAssessment framed under section 153A - Whether the issue of notice under section 143(2) of the income-tax Act is mandatory for finalization of assessment under section 153A? - Held that:- Non-issuance of notice under sub-section (2) of section of the Act is not mandatory. As a consequence, the second question is also answered against the assessee, Assessment proceedings u/s 153A cannot be held as null and void, for non-issuance of notice u/s 143(2) of the Act, as this provision is not attracted to proceedings u/s 153A of the Act.
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