https://www.taxtmi.com/caselaws?id=6143 The Supreme Court held that serving notice under section 269D(2) of the Income-tax Act before Gazette publication does not invalidate proceedings. The court emphasized that jurisdiction is established upon Gazette publication, and prior notice service does not prejudice parties. Precedents from various High Courts supported this interpretation. The Supreme Court set aside judgments of Punjab and Haryana High Court and Income-tax Appellate Tribunal, reinstating the validity of acquisition proceedings. The appeal was allowed, overturning previous orders. en-us Fri, 16 Apr 2004 00:00:00 +0530 Mon, 09 Aug 2021 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6143 The Supreme Court held that serving notice under section 269D(2) of the Income-tax Act before Gazette publication does not invalidate proceedings. The court emphasized that jurisdiction is established upon Gazette publication, and prior notice service does not prejudice parties. Precedents from various High Courts supported this interpretation. The Supreme Court set aside judgments of Punjab and Haryana High Court and Income-tax Appellate Tribunal, reinstating the validity of acquisition proceedings. The appeal was allowed, overturning previous orders. Case-Laws Income Tax Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6143