https://www.taxtmi.com/caselaws?id=172799 The High Court ruled in favor of the Revenue, determining that the notice under Section 148 of the Income Tax Act was validly served despite minor defects. The Court emphasized that the assessee's cooperation in the proceedings deemed the notice served under Section 292BB. As a result, the Court rejected the Tribunal's decision that the proceedings were invalid and remanded the matter for a fresh decision on merits by the Tribunal. en-us Tue, 03 May 2011 00:00:00 +0530 Wed, 13 May 2026 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172799 The High Court ruled in favor of the Revenue, determining that the notice under Section 148 of the Income Tax Act was validly served despite minor defects. The Court emphasized that the assessee's cooperation in the proceedings deemed the notice served under Section 292BB. As a result, the Court rejected the Tribunal's decision that the proceedings were invalid and remanded the matter for a fresh decision on merits by the Tribunal. Case-Laws Income Tax Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172799