Validity of consolidated Notice issued u/s 153A r.w.s. ...

Income Tax

September 7, 2019

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

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Validity of consolidated Notice issued u/s 153A r.w.s. ...

Income Tax

September 7, 2019

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