TMI BlogAssessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be...Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal impediment in making an addition, otherwise than on the basis of any incriminating material found during search, in an assessment u/s 153A for a year whose assessment was not pending on the date of search. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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