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Notice u/s 269D(2) of the Income-tax Act, 1961.

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Full Text of the Document

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....d, with the result that acquisition proceedings have been set aside by the Appellate Authorities. The Court have taken the view that by not serving the notice on all the transferors and transferees a valuable right given by the Statute has been denied to them and this denial of statutory right vitiates the entire proceedings and renders them illegal and void. 2. In a recent case sent for advice a....