https://www.taxtmi.com/caselaws?id=64619 The court addressed the validity of acquisition proceedings under Chapter XXA of the IT Act, 1961, focusing on compliance with statutory requirements for service and publication of notices under Section 269D. The judgment clarified that notices can be served before publication in the Official Gazette, emphasizing compliance with all prescribed modes of notice service. It concluded that even if notice service was initially deemed invalid, it does not affect the initiation's validity, allowing the competent authority to re-serve notices and continue proceedings. The case was remanded for further action in accordance with the law. en-us Tue, 30 Sep 1975 00:00:00 +0530 Wed, 09 Feb 2011 10:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64619 The court addressed the validity of acquisition proceedings under Chapter XXA of the IT Act, 1961, focusing on compliance with statutory requirements for service and publication of notices under Section 269D. The judgment clarified that notices can be served before publication in the Official Gazette, emphasizing compliance with all prescribed modes of notice service. It concluded that even if notice service was initially deemed invalid, it does not affect the initiation's validity, allowing the competent authority to re-serve notices and continue proceedings. The case was remanded for further action in accordance with the law. Case-Laws Income Tax Tue, 30 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64619