https://www.taxtmi.com/caselaws?id=192806 The High Court upheld the validity of the notice under Section 148 of the Income Tax Act for the assessment year 1997-98. Despite a defect in the notice, the Court ruled in favor of the Revenue, emphasizing that the defect did not invalidate the notice, especially as the assessee participated in the proceedings based on it. The Court's interpretation of Section 292B highlighted that minor defects in notices do not render them invalid if they align with the Act's intent and purpose. en-us Tue, 11 Feb 2014 00:00:00 +0530 Thu, 22 Jun 2017 09:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192806 The High Court upheld the validity of the notice under Section 148 of the Income Tax Act for the assessment year 1997-98. Despite a defect in the notice, the Court ruled in favor of the Revenue, emphasizing that the defect did not invalidate the notice, especially as the assessee participated in the proceedings based on it. The Court's interpretation of Section 292B highlighted that minor defects in notices do not render them invalid if they align with the Act's intent and purpose. Case-Laws Income Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192806