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    <title>1982 (10) TMI 74 - ITAT CHANDIGARH</title>
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    <description>Mandatory notice requirements for acquisition proceedings under Chapter XXA require more than publication in the Official Gazette. Notice under section 269D must also be served on the transferor, every transferee, occupier and other interested persons, along with compliance with prescribed modes of communication. Initiation is complete only when these statutory steps are fulfilled, and the period for challenging jurisdiction runs from such valid initiation rather than Gazette publication alone. Failure to prove service on one transferee invalidates the acquisition proceedings and renders the resulting acquisition order bad in law.</description>
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      <title>1982 (10) TMI 74 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61238</link>
      <description>Mandatory notice requirements for acquisition proceedings under Chapter XXA require more than publication in the Official Gazette. Notice under section 269D must also be served on the transferor, every transferee, occupier and other interested persons, along with compliance with prescribed modes of communication. Initiation is complete only when these statutory steps are fulfilled, and the period for challenging jurisdiction runs from such valid initiation rather than Gazette publication alone. Failure to prove service on one transferee invalidates the acquisition proceedings and renders the resulting acquisition order bad in law.</description>
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      <pubDate>Tue, 19 Oct 1982 00:00:00 +0530</pubDate>
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