https://www.taxtmi.com/caselaws?id=28462 Under Chapter XX-A of the Income-tax Act, 1961, publication of notice in the Official Gazette under section 269D(1) is the operative step that initiates acquisition proceedings and confers jurisdiction on the Competent Authority. Notices under section 269D(2), including service on the transferor, transferee, occupants and other interested persons, are procedural and supplementary; defects in their service do not invalidate a valid initiation under section 269D(1). A transferee who has been personally served cannot challenge the proceedings on the ground that some other interested person was not served, because that objection belongs only to the person entitled to that notice. en-us Mon, 30 May 1983 00:00:00 +0530 Mon, 22 Feb 2010 18:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28462 Under Chapter XX-A of the Income-tax Act, 1961, publication of notice in the Official Gazette under section 269D(1) is the operative step that initiates acquisition proceedings and confers jurisdiction on the Competent Authority. Notices under section 269D(2), including service on the transferor, transferee, occupants and other interested persons, are procedural and supplementary; defects in their service do not invalidate a valid initiation under section 269D(1). A transferee who has been personally served cannot challenge the proceedings on the ground that some other interested person was not served, because that objection belongs only to the person entitled to that notice. Case-Laws Income Tax Mon, 30 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28462