2008 (5) TMI 437

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....bsp; "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the defects in the notice under section 148 were not cured by section 292B of the Income-tax Act, 1961 ?" 2. We have heard both sides. 3. In the case of CIT v. Shital Prasad Kharag Prasad [2006] 280 ITR 541, a Division Bench of this court has held that the notice contemplated under section 14....