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2018 (8) TMI 1132 - AT - Income TaxValidity of assessment passed u/s 153A r.w.s. 143(3) - no notice u/s.143(2) was issued - Ld.CIT(A) erred in holding that no notice u/s.143(2) was required to be served on the appellant for the purpose of completing the asst. u/s.153A - Period of limitation u/s 153B - Held that:- HC in [2011 (7) TMI 252 - DELHI HIGH COURT] has held that, issue of notice u/s.143(2) of the Act is not mandatory in a case of the assessment made u/s.153A of the Act, therefore this issue is decided against the assessee. Validity of additions made u/s 153A - Held that:- Considering the undisputed position in this regard, we are of the opinion that this is a case where both the additions are made without having support of any incriminating material and therefore, they constitute the additions to be made in the regular assessment only. Regarding the regular assessment, it is a fact that the same is an unabated assessment in this case. - The due date for issue of notice u/s.143(2) expired in November, 2003. - the assessment is undisputedly a non-abated assessment. Therefore, the additions, if any have to be made only with the support of any incriminating material.
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