https://www.taxtmi.com/caselaws?id=6785 A factual finding that notice under section 22(2) of the Income-tax Act, 1922 had been served on the assessee was unsustainable because the material relied on did not reasonably prove service; references in a later notice, a reply to a different notice, and filing a return on a printed form were insufficient, so that issue was decided for the assessee. By contrast, defects in the penalty notice did not invalidate the proceedings where section 274 of the Income-tax Act, 1961 was complied with in substance, the assessee appeared and was heard, and no prejudice was shown; that challenge was rejected. en-us Mon, 12 Sep 1966 00:00:00 +0530 Mon, 02 Feb 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6785 A factual finding that notice under section 22(2) of the Income-tax Act, 1922 had been served on the assessee was unsustainable because the material relied on did not reasonably prove service; references in a later notice, a reply to a different notice, and filing a return on a printed form were insufficient, so that issue was decided for the assessee. By contrast, defects in the penalty notice did not invalidate the proceedings where section 274 of the Income-tax Act, 1961 was complied with in substance, the assessee appeared and was heard, and no prejudice was shown; that challenge was rejected. Case-Laws Income Tax Mon, 12 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6785