Proper service of tax notice upheld where affixture followed failed personal service attempts and writ interference was refused.

Service of a notice under Section 34 was upheld where personal service attempts failed, the notice was affixed, and the serving officer was examined on oath. The Commissioner recorded a factual finding that the assessee had been properly served. The Court also noted that, even assuming some defect in service, the assessee later became aware of the demand, pursued revision, obtained merits-based consideration, and secured partial relief. In these circumstances, the Court declined to interfere under Articles 226 and 227 and did not disturb the finding of proper service.

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Issues: Whether the assessment proceedings and notice under Section 34 were vitiated for want of proper service, and whether interference under Articles 226 and 227 was warranted.

Analysis: The notice was found to have been affixed after repeated unsuccessful attempts to serve the assessee personally, and the serving officer was examined on oath. The Commissioner recorded a finding that the petitioner had been properly served. Even if there was some defect in service, the petitioner had later become aware of the demand, pursued revision, obtained consideration on merits, and secured partial relief. In these circumstances, the Court declined to exercise extraordinary writ jurisdiction to upset the factual finding of proper service.

Conclusion: The challenge to service failed and the Court refused interference in writ jurisdiction, against the assessee and in favour of the Revenue.

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