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    <description>The High Court quashed the consolidation orders by the Income Tax Appellate Tribunal (ITAT) due to lack of notice and reasoning, citing procedural flaws. The court directed the Revenue to submit a comprehensive consolidation application, ensuring advance notice to the assessee and reasoned orders in future proceedings. The petitioner&#039;s challenge was successful, leading to specific directions for proper procedure in future appeals consolidation before the ITAT.</description>
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      <description>The High Court quashed the consolidation orders by the Income Tax Appellate Tribunal (ITAT) due to lack of notice and reasoning, citing procedural flaws. The court directed the Revenue to submit a comprehensive consolidation application, ensuring advance notice to the assessee and reasoned orders in future proceedings. The petitioner&#039;s challenge was successful, leading to specific directions for proper procedure in future appeals consolidation before the ITAT.</description>
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