https://www.taxtmi.com/caselaws?id=207524 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal and affirming the cancellation of the assessment due to the invalid notice issued under section 158BD. The judgment emphasized the importance of adhering to statutory requirements and timelines for recording satisfaction and initiating actions under the Income-tax Act, 1961. en-us Tue, 20 Jul 2010 00:00:00 +0530 Sat, 15 Dec 2012 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207524 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal and affirming the cancellation of the assessment due to the invalid notice issued under section 158BD. The judgment emphasized the importance of adhering to statutory requirements and timelines for recording satisfaction and initiating actions under the Income-tax Act, 1961. Case-Laws Income Tax Tue, 20 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207524