https://www.taxtmi.com/caselaws?id=12074 The High Court of Kerala upheld the Appellate Tribunal's decision in a case involving compliance with notice requirements under the Income-tax Act, 1961. The Court found that the service of the assessment order on the managing partner of the firm, who was also the appellant's father, met the legal requirements of the Act. The Tribunal's decision on the appeal's limitation period was upheld, considering the relationship between the parties and emphasizing compliance with notice provisions. The Court confirmed the protective assessment order, highlighting the importance of adhering to statutory provisions in such cases. en-us Mon, 07 Oct 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12074 The High Court of Kerala upheld the Appellate Tribunal's decision in a case involving compliance with notice requirements under the Income-tax Act, 1961. The Court found that the service of the assessment order on the managing partner of the firm, who was also the appellant's father, met the legal requirements of the Act. The Tribunal's decision on the appeal's limitation period was upheld, considering the relationship between the parties and emphasizing compliance with notice provisions. The Court confirmed the protective assessment order, highlighting the importance of adhering to statutory provisions in such cases. Case-Laws Income Tax Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12074