https://www.taxtmi.com/caselaws?id=15503 The court dismissed the Revenue's appeals, upholding the Tribunal's decision that acquisition proceedings were invalidated due to non-compliance with Section 269D of the Income-tax Act. Emphasizing that jurisdictional defects cannot be waived, the court reiterated that such issues are fundamental to the legal validity of proceedings. The court highlighted the necessity of publishing notices in the Official Gazette before initiating acquisition proceedings, referencing relevant case law to support its conclusion. en-us Wed, 21 Jul 1999 00:00:00 +0530 Tue, 25 Aug 2009 16:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15503 The court dismissed the Revenue's appeals, upholding the Tribunal's decision that acquisition proceedings were invalidated due to non-compliance with Section 269D of the Income-tax Act. Emphasizing that jurisdictional defects cannot be waived, the court reiterated that such issues are fundamental to the legal validity of proceedings. The court highlighted the necessity of publishing notices in the Official Gazette before initiating acquisition proceedings, referencing relevant case law to support its conclusion. Case-Laws Income Tax Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15503