https://www.taxtmi.com/caselaws?id=76348 The High Court upheld the Tribunal's decision, affirming the validity of the order dated August 24, 2007. The Court emphasized strict adherence to statutory provisions for serving notices under the Income-tax Act. The Tribunal found the notice invalid due to late service and procedural irregularities, ultimately annulling the assessment. The Court rejected the argument that defects in notice service could be cured under section 292B, clarifying the distinction between issuing and serving notices. The appeal was dismissed, underscoring the significance of proper notice service in maintaining assessment validity. en-us Tue, 29 Jul 2008 00:00:00 +0530 Mon, 21 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76348 The High Court upheld the Tribunal's decision, affirming the validity of the order dated August 24, 2007. The Court emphasized strict adherence to statutory provisions for serving notices under the Income-tax Act. The Tribunal found the notice invalid due to late service and procedural irregularities, ultimately annulling the assessment. The Court rejected the argument that defects in notice service could be cured under section 292B, clarifying the distinction between issuing and serving notices. The appeal was dismissed, underscoring the significance of proper notice service in maintaining assessment validity. Case-Laws Income Tax Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76348