Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Validity of consolidated Notice issued u/s 153A r.w.s. 153C/143(2) - Under these sections, the Assessing Officer cannot issue consolidated notices for different Assessment Years. - It is statutory requirement for each assessment year to issue statutory notice separately - notice itself is bad in law and void ab-initio. - AT
Validity of consolidated Notice issued u/s 153A r.w.s. 153C/143(2) - Under these sections, the Assessing Officer cannot issue consolidated notices for different Assessment Years. - It is statutory requirement for each assessment year to issue statutory notice separately - notice itself is bad in law and void ab-initio. - AT
Note: It is a system-generated summary and is for quick reference only.