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2021 (10) TMI 1369 - HC - Income TaxAssessment u/s 153A - Tribunal justification in holding that Section 143(2) notice is not required to be issued in the case of an assessment under Section 153A - HELD THAT:- It the very argument of the assessee that the explanation to a statutory provision may fulfill the purpose of clearing up the ambiguity or can't add to or widen the scope of the main section, thereby the procedure in the assessment under Section 153A is as otherwise provided in this Section is not a complete legal argument, by applying explanation to Section 153A of the Act. The argument of assessee as pointed out by Mr.P.K.R Menon ignores the presence of the words “save as otherwise provided in this Section i.e., Section 153A”. The plain reading of explanation leads to the very same conclusion as reached in the reported cases in Tarsem Singla [2016 (7) TMI 703 - PUNJAB AND HARYANA HIGH COURT] and Promy Kuriakose [2016 (8) TMI 327 - KERALA HIGH COURT]. The explanation, in the final analysis of the scheme of Section 153A, does not in any manner expand the meaning, including the requirement of Section 143 (2) of the Act. For the above reasons and discussions, the questions are answered against the assessee and in favour of the revenue.
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