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2012 (2) TMI 121 - HC - Income Tax
Validity of notice issued u/s 147/148 – Tribunal affirmed the order of CIT(A) declaring that the notices u/s 147/148 were void as the words "Pvt. Ltd." were missing – asseseee filed declarations under VDIS 1997 – in view of same notices were issued u/s 147/ 148 for A.Y. 1992-93 to 1995-96 – Held that:- It has not been held by the Tribunal or the CIT (A) that there was misnomer or misdescription because the words 'Private Limited' were missing in 4 out of 5 notices though the name "Jagat Novel Exhibitors" were clear. Therefore, it has not resulted in misnomer or misdescription of parties which is fatal and makes the entire proceedings null and void – Decided in favor of Revenue.