https://www.taxtmi.com/caselaws?id=14194 The Tribunal found the assessment void due to failure to serve notices to all legal representatives. The Supreme Court clarified that procedural defects do not invalidate tax liability unless substantive provisions are breached. The High Court held the assessment order was irregular but not void, requiring proper notice issuance for rectification. Emphasizing the importance of fair procedure, the Court ruled in favor of the Revenue, affirming the validity of the assessment order despite the procedural irregularity. en-us Tue, 20 Feb 2001 00:00:00 +0530 Tue, 14 Jul 2009 13:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14194 The Tribunal found the assessment void due to failure to serve notices to all legal representatives. The Supreme Court clarified that procedural defects do not invalidate tax liability unless substantive provisions are breached. The High Court held the assessment order was irregular but not void, requiring proper notice issuance for rectification. Emphasizing the importance of fair procedure, the Court ruled in favor of the Revenue, affirming the validity of the assessment order despite the procedural irregularity. Case-Laws Income Tax Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14194