https://www.taxtmi.com/caselaws?id=25917 The High Court upheld the Tribunal's decision that notices issued under section 148 of the Income-tax Act, 1961 for assessment years 1959-60 and 1960-61 were invalid. The Court found that the discrepancies in the names on the notices were not mere technical errors and rendered the reassessment proceedings void and illegal. The judgment favored the assessee, emphasizing that the defective notices could not be rectified by filing returns. en-us Mon, 27 Jan 1986 00:00:00 +0530 Mon, 01 Feb 2010 16:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25917 The High Court upheld the Tribunal's decision that notices issued under section 148 of the Income-tax Act, 1961 for assessment years 1959-60 and 1960-61 were invalid. The Court found that the discrepancies in the names on the notices were not mere technical errors and rendered the reassessment proceedings void and illegal. The judgment favored the assessee, emphasizing that the defective notices could not be rectified by filing returns. Case-Laws Income Tax Mon, 27 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25917