DCIT v. Rajlaxmi Denim (2019) 71 ITR 173 (Jaipur ) (Trib.)

S. 153A : Assessment–Search-Pending assessment abate–Order is set aside to determine the income as per S. 153A of the Act. [S.132, 143(2)]

Tribunal held that  challenge to  validity of assessment order for want of issue of notice under section 143(2) became academic, in view of fact that prior to completion of assessment for relevant year, a search was carried out in case of assessee and, thus assessee’s income had to be determined as per provisions of S. 153A of the Act. Matter remanded to the AO. (AY 2015-16)