https://www.taxtmi.com/caselaws?id=471218 Consolidated determinations of tax-deduction default and interest liabilities across multiple assessment years, instead of separate quarterly orders for each relevant year, are identified as procedurally invalid. Combining assessment years 2010-11 to 2015-16 into one order under Sections 201(1) and 201(1A) is treated as a defect invalidating the assessment proceedings from inception. The resulting consolidated order is regarded as void ab initio and liable to be quashed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 25 Aug 2026 18:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471218 Consolidated determinations of tax-deduction default and interest liabilities across multiple assessment years, instead of separate quarterly orders for each relevant year, are identified as procedurally invalid. Combining assessment years 2010-11 to 2015-16 into one order under Sections 201(1) and 201(1A) is treated as a defect invalidating the assessment proceedings from inception. The resulting consolidated order is regarded as void ab initio and liable to be quashed. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471218