https://www.taxtmi.com/caselaws?id=282084 Service of notice before publication in the Official Gazette did not vitiate the jurisdiction to initiate and complete acquisition proceedings under Chapter XX-A, because the point had already been decided against that challenge. However, circular instructions issued under statutory power were binding on tax authorities, and pending voluntary disclosure applications had to be considered before any final acquisition order could stand. The acquisition orders were therefore set aside and the matters remitted for fresh consideration in light of the binding circular and the pending applications. en-us Mon, 18 Mar 1985 00:00:00 +0530 Sat, 20 Jul 2019 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282084 Service of notice before publication in the Official Gazette did not vitiate the jurisdiction to initiate and complete acquisition proceedings under Chapter XX-A, because the point had already been decided against that challenge. However, circular instructions issued under statutory power were binding on tax authorities, and pending voluntary disclosure applications had to be considered before any final acquisition order could stand. The acquisition orders were therefore set aside and the matters remitted for fresh consideration in light of the binding circular and the pending applications. Case-Laws Income Tax Mon, 18 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282084