https://www.taxtmi.com/caselaws?id=76212 The Punjab and Haryana High Court ruled that the service of notice under section 158BD of the Income-tax Act, 1961 was invalid due to non-compliance with procedural requirements, leading to the conclusion that there was no valid service of notice on the assessee. The Court emphasized the necessity of proper service to confer jurisdiction and dismissed the Revenue's appeal for lack of compliance with legal requirements, highlighting the importance of adhering to procedural rules for serving notices to ensure the validity and legality of assessment proceedings. en-us Mon, 08 Feb 2010 00:00:00 +0530 Tue, 15 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76212 The Punjab and Haryana High Court ruled that the service of notice under section 158BD of the Income-tax Act, 1961 was invalid due to non-compliance with procedural requirements, leading to the conclusion that there was no valid service of notice on the assessee. The Court emphasized the necessity of proper service to confer jurisdiction and dismissed the Revenue's appeal for lack of compliance with legal requirements, highlighting the importance of adhering to procedural rules for serving notices to ensure the validity and legality of assessment proceedings. Case-Laws Income Tax Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76212