https://www.taxtmi.com/caselaws?id=25258 KERALA HC held that notices under section 148 are jurisdictional prerequisites when assessing an association of persons (AOP); such notices must be addressed to the principal officer or a member. Here no notice was sent to the AOP, rendering the assessments for the four years void, illegal and without jurisdiction. The court found this defect fundamental, not a mere irregularity curable under section 292B, and reversed the Appellate Tribunal's conclusion that section 292B could validate the proceedings. en-us Fri, 03 Jul 1987 00:00:00 +0530 Wed, 29 Oct 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25258 KERALA HC held that notices under section 148 are jurisdictional prerequisites when assessing an association of persons (AOP); such notices must be addressed to the principal officer or a member. Here no notice was sent to the AOP, rendering the assessments for the four years void, illegal and without jurisdiction. The court found this defect fundamental, not a mere irregularity curable under section 292B, and reversed the Appellate Tribunal's conclusion that section 292B could validate the proceedings. Case-Laws Income Tax Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25258