Allowing the petition the Court held that   the Assessing Officer while undertaking a search assessment under section 153A was obliged to comply with the assessment procedure otherwise codified only and in so far as they may be applicable. The mandatory imperatives of section 143(2) and its applicability to reassessment action was duly considered by the court in a host of judgments and consistently taken the position that section 143(2) was to be mandatorily complied with.(AY. 2021-22)