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2019 (9) TMI 311 - AT - Income TaxValidity of consolidated Notice issued u/s 153A r.w.s. 153C/143(2) - HELD THAT:- From the perusal of the notice issued u/s 153A r.w.s. 153C/143(2) of the Act, it is a clear cut case of overlooking the procedure and provisions set out in the Income Tax Act, 1961. 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. The Assessing Officer failed to comply with the statute under which the prescribed procedure is mandatory for the Revenue to be followed. The reliance of the AR in case of Y Narayana Chetty vs. ITO [1958 (10) TMI 10 - SUPREME COURT] is relevant in present case, therefore, the notice itself is bad in law and void ab-initio. Thus, the assessment order does not survive.
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