Question And Answer
Subject: 153A vs 153C
Querist: bks
Answered by:
Tags: , ,
Date: January 13, 2023
Query asked by bks

Can AO issue notice u/s 153C after he realised that notice u/s 153A was invalid due to lack of search warrant on Assessee ?

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There is no bar on the issuance of a Notice under section 153C of the Act. The only condition is that the assessments must complete within the prescribed time under section 153B of the Act.

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