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2016 (10) TMI 970 - ITAT MUMBAI
Validity of assessment u/s 153A r.w.s. 143(3) - time limit for issue of notice under Section 143(2) - Held that:- As the facts and circumstances in the instant case are parametric, respectfully following the order of the Tribunal having similar facts in case of other family members of the assessee, we do not find any merit in the order of lower authorities for making addition without finding and indicating any incriminating material and where time limit for issue of notice under Section 143(2) had already been expired much before the date of search. - Decided in favour of assessee