Consolidated Notices Invalid: Separate Notices Required for Each Assessment Year u/ss 153A, 153C, 143(2) of IT Act.

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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