https://www.taxtmi.com/caselaws?id=16807 The High Court directed the Tribunal to refer a consolidated question of law regarding the validity of a notice under section 148 of the Income-tax Act, focusing on the alleged waiver of objection by the assessee to the defect in the notice. The Court emphasized the need for clarity on the validity of the notice and the applicability of section 292B of the Act, overturning the Tribunal's decision and highlighting the importance of addressing the unresolved status issue in the assessment for the year 1976-77. en-us Thu, 28 Aug 1997 00:00:00 +0530 Mon, 03 Dec 2018 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16807 The High Court directed the Tribunal to refer a consolidated question of law regarding the validity of a notice under section 148 of the Income-tax Act, focusing on the alleged waiver of objection by the assessee to the defect in the notice. The Court emphasized the need for clarity on the validity of the notice and the applicability of section 292B of the Act, overturning the Tribunal's decision and highlighting the importance of addressing the unresolved status issue in the assessment for the year 1976-77. Case-Laws Income Tax Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16807