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2004 (12) TMI 28 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that neither a notice under section 148 of the Income-tax Act, 1961, had been issued to the assessee nor had it been validly served?" - A notice contemplated under section 148 of the Act is a jurisdictional notice and is not curable under section 292B of the Act, if it was not served in accordance with the provisions of the Act - we find that the order of the Tribunal is legally sound. We, therefore, answer the question in the affirmative, i.e., against the Revenue and in favour of the assessee
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