https://www.taxtmi.com/caselaws?id=206384 The High Court, in an appeal under Section 260A of the Income Tax Act, ruled in favor of the revenue, setting aside the orders of the CIT(A) and the Tribunal. The Court found that the notice served on the assessee's subordinate, who was an authorized representative, did not invalidate the assessment proceedings under Section 292-B. The matter was remanded to the CIT(A) for a decision based on merits and in compliance with the law, highlighting the importance of the authorized representative's role and the curability of technical defects in notice service. en-us Mon, 28 Mar 2011 00:00:00 +0530 Fri, 09 Sep 2022 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206384 The High Court, in an appeal under Section 260A of the Income Tax Act, ruled in favor of the revenue, setting aside the orders of the CIT(A) and the Tribunal. The Court found that the notice served on the assessee's subordinate, who was an authorized representative, did not invalidate the assessment proceedings under Section 292-B. The matter was remanded to the CIT(A) for a decision based on merits and in compliance with the law, highlighting the importance of the authorized representative's role and the curability of technical defects in notice service. Case-Laws Income Tax Mon, 28 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206384