1954 (9) TMI 22 - BOMBAY HIGH COURT

Extract:
.......diction, with respect we are unable to accept the view that a defect in a notice given under section 34 or a failure to give notice under section 34 can be waived by the assessee. The answers therefore we must give to the questions raised are (1) In the negative. (2) In the affirmative. Commissioner to pay the costs. Reference answered accordingly.