COMMISSIONER OF INCOME TAX Vs. SURESH CHANDRA JAISWAL

JUDGEMENT

(1.) THE substantial question of law referred to this income -tax reference reads as under : "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the defects in the notice under s. 148 were not cured by s. 292B of the IT Act, 1961 -

(2.) WE have heard both sides.

(3.) IN the case of CIT vs. Shital Prasad Kharag Prasad (2005) 196 CTR (All) 162 : (2006) 280 ITR 541 (All), a Division Bench of this Court has held that the notice contemplated under s. 148 of the IT Act, 1961, is a jurisdictional notice and is not curable under s. 292B of the Act, if it was not served in accordance with the provisions of the Act.