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Issues: Whether the reassessment was valid when notice under section 34 was not properly served on the assessee and no conscious waiver of that defect was established.
Analysis: Service of notice under section 34 was treated as a condition precedent to the assumption and exercise of jurisdiction for reassessment. Notice served on the assessee's son was held insufficient in the circumstances, and the later affixture was not shown to satisfy the legal requirements for substituted service under section 63 as applied through the Civil Procedure Code. The defect in service therefore went to the validity of the reassessment proceedings. The record also did not establish a conscious and intentional relinquishment of the right to object to the invalid notice, so waiver was not proved.
Conclusion: The reassessment for the relevant year was invalid and the question was answered in favour of the assessee.
Final Conclusion: Proper service of notice under section 34 was essential to a valid reassessment, and in the absence of valid service or waiver, the reassessment could not stand.
Ratio Decidendi: For a reassessment under section 34 of the Income-tax Act, service of the requisite notice on the assessee is a condition precedent, and an assessment made on an improperly served notice is void unless the assessee has consciously and intentionally waived the defect.
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