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of <h1>Dismissal of Application for Restoration of Reference Under Income-tax Act Due to Insufficient Service</h1> <h3>Commissioner of Income-tax Versus Habibullah</h3> The High Court of Allahabad dismissed an application for restoration of a reference under the Income-tax Act, 1961 due to insufficient service of notice ... - The High Court of Allahabad dismissed an application for restoration of a reference under the Income-tax Act, 1961 due to insufficient service of notice on the assessee residing in London. Despite multiple attempts, the court found the affixation of the notice on the door of the assessee's residence to be inadequate. The application was dismissed.
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