https://www.taxtmi.com/caselaws?id=2991 The court condoned the delay in the application and disposed of it. In the appeal under section 260A of the Income-tax Act, the court upheld the Income-tax Appellate Tribunal's decision deeming assessment proceedings void due to lack of notice under sections 147 and 148 of the Act. Emphasizing the importance of proper notice service, the court referenced legal precedents and concluded that no substantial question of law arose, dismissing the appeal and affirming the Tribunal's decision on the invalidity of assessment proceedings. en-us Mon, 01 Oct 2007 00:00:00 +0530 Wed, 30 Jul 2008 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2991 The court condoned the delay in the application and disposed of it. In the appeal under section 260A of the Income-tax Act, the court upheld the Income-tax Appellate Tribunal's decision deeming assessment proceedings void due to lack of notice under sections 147 and 148 of the Act. Emphasizing the importance of proper notice service, the court referenced legal precedents and concluded that no substantial question of law arose, dismissing the appeal and affirming the Tribunal's decision on the invalidity of assessment proceedings. Case-Laws Income Tax Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2991