https://www.taxtmi.com/caselaws?id=385543 ITAT (Delhi - AT) held that a consolidated notice issued under section 153A read with section 153C and section 143(2) is invalid because the statute mandates separate statutory notices for each assessment year. The Assessing Officer's failure to follow the mandatory procedural requirement rendered the notice void ab initio, and consequently the resulting assessment order could not be sustained. The tribunal relied on earlier Supreme Court authority to reach this conclusion. en-us Thu, 05 Sep 2019 00:00:00 +0530 Mon, 18 Aug 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385543 ITAT (Delhi - AT) held that a consolidated notice issued under section 153A read with section 153C and section 143(2) is invalid because the statute mandates separate statutory notices for each assessment year. The Assessing Officer's failure to follow the mandatory procedural requirement rendered the notice void ab initio, and consequently the resulting assessment order could not be sustained. The tribunal relied on earlier Supreme Court authority to reach this conclusion. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385543