https://www.taxtmi.com/caselaws?id=201686 The High Court held that defects in a notice under section 148 of the Income-tax Act, 1961 cannot be cured by section 292B. The notice, issued to a deceased assessee, was not served correctly, with errors in addressing and service. Citing precedent, the court emphasized the jurisdictional importance of proper notice service, ruling in favor of the assessee due to the crucial errors in the notice, underscoring the necessity of accurate notice procedures, especially in cases involving deceased individuals, to uphold jurisdictional integrity and fairness in legal proceedings. en-us Wed, 07 May 2008 00:00:00 +0530 Wed, 02 Jan 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201686 The High Court held that defects in a notice under section 148 of the Income-tax Act, 1961 cannot be cured by section 292B. The notice, issued to a deceased assessee, was not served correctly, with errors in addressing and service. Citing precedent, the court emphasized the jurisdictional importance of proper notice service, ruling in favor of the assessee due to the crucial errors in the notice, underscoring the necessity of accurate notice procedures, especially in cases involving deceased individuals, to uphold jurisdictional integrity and fairness in legal proceedings. Case-Laws Income Tax Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201686