Official Gazette publication is the jurisdictional trigger in Chapter XX-A, and defective individual notice service is only procedural.

Publication of the initiation notice in the Official Gazette under section 269D(1) is the ative step for assuming jurisdiction in Chapter XX-A acquisition proceedings under the Income-tax Act, 1961. Service of individual notices under section 269D(2) is only subsidiary and procedural; defects or non-compliance in that service do not invalidate proceedings validly initiated by Gazette publication. The document therefore states that jurisdiction remains intact despite defective individual notice service, and such irregularity does not vitiate the acquisition process.

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Issues: Whether non-compliance with section 269D(2) of the Income-tax Act, 1961 in serving individual notices after due publication under section 269D(1) vitiated the initiation of acquisition proceedings under Chapter XX-A.

Analysis: The decisive step for initiating acquisition proceedings is publication of the notice in the Official Gazette under section 269D(1). The individual notices contemplated by section 269D(2) are only subsidiary and supplemental, and defects in their service do not affect the assumption of jurisdiction. Such defects are procedural and do not nullify proceedings validly initiated by Gazette publication.

Conclusion: Non-compliance with section 269D(2) did not vitiate the acquisition proceedings, and the initiation of jurisdiction remained valid.

Final Conclusion: The appeals succeeded, the Tribunal's order was set aside, and the matter was sent back for decision on merits.

Ratio Decidendi: In proceedings under Chapter XX-A of the Income-tax Act, 1961, jurisdiction is assumed on publication of the initiation notice in the Official Gazette under section 269D(1), and defects in individual service under section 269D(2) are only procedural and do not invalidate the proceedings.

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