Validity of scrutiny notice became academic if search was carried out on assessee's premises: ITAT

IT : Where assessee challenged validity of assessment order for want of issue of notice under section 143(2), 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 section 153A, question raised by assessee became academic

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