Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time
High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), […]