Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 153C(2)] [Section 153C] [Entire Act] Union of India - Subsection Section 153C(2)(a) in The Income Tax Act, 1961 (a)no return of income has been furnished by such other person and no notice under sub-section (1) of section 142 has been issued to him, or