https://www.taxtmi.com/caselaws?id=26686 The court ruled in favor of the petitioner, quashing the notice under section 269D of the Income-tax Act, 1961, related to the acquisition of a property in New Delhi. The notice failed to comply with statutory requirements as it was not published in the Official Gazette before being communicated to the petitioner. Emphasizing strict adherence to statutory procedures, the court held that the defective notice did not initiate valid proceedings, highlighting the importance of precise compliance with statutory provisions in property acquisition matters. en-us Mon, 05 May 1986 00:00:00 +0530 Sat, 06 Feb 2010 17:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26686 The court ruled in favor of the petitioner, quashing the notice under section 269D of the Income-tax Act, 1961, related to the acquisition of a property in New Delhi. The notice failed to comply with statutory requirements as it was not published in the Official Gazette before being communicated to the petitioner. Emphasizing strict adherence to statutory procedures, the court held that the defective notice did not initiate valid proceedings, highlighting the importance of precise compliance with statutory provisions in property acquisition matters. Case-Laws Income Tax Mon, 05 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26686