https://www.taxtmi.com/caselaws?id=26492 The High Court of PUNJAB AND HARYANA allowed six appeals under section 269H of the Income-tax Act, 1961, setting aside the Tribunal's order due to procedural defects in compliance with section 269D(2). Emphasizing the importance of compliance with section 269D(1) for initiation of acquisition proceedings, the court clarified that jurisdiction of the Competent Authority is not affected by procedural defects. The judgment highlighted that errors in procedural steps can be rectified without invalidating the acquisition proceedings, distinguishing between jurisdictional aspects and procedural irregularities. The case was remitted for disposal on merits. en-us Tue, 11 Mar 1986 00:00:00 +0530 Fri, 05 Feb 2010 13:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26492 The High Court of PUNJAB AND HARYANA allowed six appeals under section 269H of the Income-tax Act, 1961, setting aside the Tribunal's order due to procedural defects in compliance with section 269D(2). Emphasizing the importance of compliance with section 269D(1) for initiation of acquisition proceedings, the court clarified that jurisdiction of the Competent Authority is not affected by procedural defects. The judgment highlighted that errors in procedural steps can be rectified without invalidating the acquisition proceedings, distinguishing between jurisdictional aspects and procedural irregularities. The case was remitted for disposal on merits. Case-Laws Income Tax Tue, 11 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26492