https://www.taxtmi.com/caselaws?id=26492 Publication of the initiation notice in the Official Gazette under section 269D(1) is the ative step for assuming jurisdiction in Chapter XX-A acquisition proceedings under the Income-tax Act, 1961. Service of individual notices under section 269D(2) is only subsidiary and procedural; defects or non-compliance in that service do not invalidate proceedings validly initiated by Gazette publication. The document therefore states that jurisdiction remains intact despite defective individual notice service, and such irregularity does not vitiate the acquisition process. 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 Publication of the initiation notice in the Official Gazette under section 269D(1) is the ative step for assuming jurisdiction in Chapter XX-A acquisition proceedings under the Income-tax Act, 1961. Service of individual notices under section 269D(2) is only subsidiary and procedural; defects or non-compliance in that service do not invalidate proceedings validly initiated by Gazette publication. The document therefore states that jurisdiction remains intact despite defective individual notice service, and such irregularity does not vitiate the acquisition process. Case-Laws Income Tax Tue, 11 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26492