https://www.taxtmi.com/caselaws?id=213131 The High Court held that the notice issued under Section 148 of the Income Tax Act, 1961, to M/s Kant Travels without specifying the status of the assessee was valid. The Court applied Section 292-B, emphasizing that minor defects in the notice do not invalidate it if the intent and purpose are clear. The Court overturned the Tribunal's decision, remitted the matter for fresh appeal consideration, and ruled in favor of the revenue, directing each party to bear their own costs. en-us Wed, 25 Apr 2012 00:00:00 +0530 Thu, 10 May 2012 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213131 The High Court held that the notice issued under Section 148 of the Income Tax Act, 1961, to M/s Kant Travels without specifying the status of the assessee was valid. The Court applied Section 292-B, emphasizing that minor defects in the notice do not invalidate it if the intent and purpose are clear. The Court overturned the Tribunal's decision, remitted the matter for fresh appeal consideration, and ruled in favor of the revenue, directing each party to bear their own costs. Case-Laws Income Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213131