https://www.taxtmi.com/caselaws?id=24094 The court held that Hindusthan Steel Ltd. could file an appeal as it would bear the tax burden, even though it had no direct liability under the Income-tax Act. The court also ruled that the notice served under section 148 was invalid as it was served on the company instead of the individual concerned, and there was no waiver of irregularity in service. Both issues were decided in favor of the assessee, leading to the dismissal of the Department's appeal. Costs were not awarded in the case, with Judges Suhas Chandra Sen and Bhagabati Prasad Banerjee concurring on the judgment. en-us Fri, 24 Feb 1989 00:00:00 +0530 Sat, 16 Jan 2010 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24094 The court held that Hindusthan Steel Ltd. could file an appeal as it would bear the tax burden, even though it had no direct liability under the Income-tax Act. The court also ruled that the notice served under section 148 was invalid as it was served on the company instead of the individual concerned, and there was no waiver of irregularity in service. Both issues were decided in favor of the assessee, leading to the dismissal of the Department's appeal. Costs were not awarded in the case, with Judges Suhas Chandra Sen and Bhagabati Prasad Banerjee concurring on the judgment. Case-Laws Income Tax Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24094