https://www.taxtmi.com/caselaws?id=173609 The court found that the notices served on K. Shivanna were invalid as they did not comply with the requirements of the Income-tax Act and Civil Procedure Code. Notices issued in the names of minor petitioners were also deemed invalid. Consequently, the court allowed the petitions, directing the respondent not to proceed with proceedings based on the invalid notices. The court emphasized the entitlement of the assessee to benefit from errors by tax authorities and noted the absence of fraud by the petitioners. The petitions were allowed without costs. en-us Wed, 08 Apr 1964 00:00:00 +0530 Fri, 18 Sep 2015 14:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173609 The court found that the notices served on K. Shivanna were invalid as they did not comply with the requirements of the Income-tax Act and Civil Procedure Code. Notices issued in the names of minor petitioners were also deemed invalid. Consequently, the court allowed the petitions, directing the respondent not to proceed with proceedings based on the invalid notices. The court emphasized the entitlement of the assessee to benefit from errors by tax authorities and noted the absence of fraud by the petitioners. The petitions were allowed without costs. Case-Laws Income Tax Wed, 08 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173609