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    <title>1982 (12) TMI 21 - ALLAHABAD High Court</title>
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    <description>The court held that the Competent Authority lacked jurisdiction to pass the acquisition order under Section 269F(6) of the Income-tax Act due to failure in serving the mandatory notice under Section 269D(2)(a) to the petitioner. Emphasizing the strict adherence to procedural requirements, the court invalidated the acquisition order and accompanying notice. The respondents were given the opportunity to reissue orders after fulfilling the necessary procedural steps. The writ petition was granted in favor of the petitioner with costs.</description>
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    <pubDate>Fri, 03 Dec 1982 00:00:00 +0530</pubDate>
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      <title>1982 (12) TMI 21 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=28391</link>
      <description>The court held that the Competent Authority lacked jurisdiction to pass the acquisition order under Section 269F(6) of the Income-tax Act due to failure in serving the mandatory notice under Section 269D(2)(a) to the petitioner. Emphasizing the strict adherence to procedural requirements, the court invalidated the acquisition order and accompanying notice. The respondents were given the opportunity to reissue orders after fulfilling the necessary procedural steps. The writ petition was granted in favor of the petitioner with costs.</description>
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      <pubDate>Fri, 03 Dec 1982 00:00:00 +0530</pubDate>
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