https://www.taxtmi.com/caselaws?id=57116 Chapter XXA acquisition proceedings required both Gazette publication under section 269D(1) and individual service of notice on the transferor, transferee and other interested persons under section 269D(2). The statutory scheme, read with the objection period under section 269E(1) and the jurisdictional challenge bar in section 269B(3), showed that personal service was an integral condition for valid initiation. Mere publication in the Official Gazette without service on the transferee did not complete commencement of the proceedings. On that basis, the acquisition proceedings were held invalid for want of timely notice, and the order of acquisition was quashed in favour of the assessee. en-us Mon, 28 Jun 1982 00:00:00 +0530 Sun, 06 Feb 2011 03:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57116 Chapter XXA acquisition proceedings required both Gazette publication under section 269D(1) and individual service of notice on the transferor, transferee and other interested persons under section 269D(2). The statutory scheme, read with the objection period under section 269E(1) and the jurisdictional challenge bar in section 269B(3), showed that personal service was an integral condition for valid initiation. Mere publication in the Official Gazette without service on the transferee did not complete commencement of the proceedings. On that basis, the acquisition proceedings were held invalid for want of timely notice, and the order of acquisition was quashed in favour of the assessee. Case-Laws Income Tax Mon, 28 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57116