Dismissing the appeal the Court held that under section 153A of the Income-tax Act, 1961, there is an assessment pursuant to search and requisition under section 132 and the procedure is completely dealt with by section 153A. The words in the Explanation to section 153A “save as otherwise provided in this section” are significant and cannot be ignored. 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. Hence in proceedings under section 153A, a notice under section 143(2) need not be issued.