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    <title>1998 (8) TMI 72 - KERALA High Court</title>
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    <description>Assessment notices issued in a company&#039;s name and accepted by the director in charge were not invalid merely because the principal officer was not named individually; service on the company through its authorised officer was sufficient, so the assessments were not without jurisdiction. A revision under the 1991 Act was not maintainable against orders passed under the 1950 Act because the repeal-and-saving framework kept such proceedings governed by the old Act, and the successor revisional provision did not create an additional remedy. Procedural defects in the revision papers, including missing assessment orders and demand notices, also remained uncured.</description>
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    <pubDate>Thu, 27 Aug 1998 00:00:00 +0530</pubDate>
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      <title>1998 (8) TMI 72 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16412</link>
      <description>Assessment notices issued in a company&#039;s name and accepted by the director in charge were not invalid merely because the principal officer was not named individually; service on the company through its authorised officer was sufficient, so the assessments were not without jurisdiction. A revision under the 1991 Act was not maintainable against orders passed under the 1950 Act because the repeal-and-saving framework kept such proceedings governed by the old Act, and the successor revisional provision did not create an additional remedy. Procedural defects in the revision papers, including missing assessment orders and demand notices, also remained uncured.</description>
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      <pubDate>Thu, 27 Aug 1998 00:00:00 +0530</pubDate>
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