https://www.taxtmi.com/caselaws?id=71625 The Tribunal held that defects in the notice under section 148, which failed to specify the status of the assessee and lacked necessary approvals, were vital and could not be cured by section 292B. As a result, the entire assessment proceedings were deemed void ab initio. The appeal of the assessee was allowed, emphasizing the importance of a valid notice for assuming jurisdiction under section 147. en-us Tue, 20 Mar 2001 00:00:00 +0530 Tue, 26 Apr 2011 11:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71625 The Tribunal held that defects in the notice under section 148, which failed to specify the status of the assessee and lacked necessary approvals, were vital and could not be cured by section 292B. As a result, the entire assessment proceedings were deemed void ab initio. The appeal of the assessee was allowed, emphasizing the importance of a valid notice for assuming jurisdiction under section 147. Case-Laws Income Tax Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71625