Invalid service of reassessment notice under Order V Rule 17 rendered the reassessment unsustainable.

Service of notice under section 148 was not proved in accordance with Order V Rule 17 of the Code of Civil Procedure because the notice server's evidence did not establish valid delivery, refusal by the assessee, or proper affixation after refusal. The testimony also showed uncertainty about the premises where service was allegedly effected, and the partner's evidence did not cure the defect. On that factual basis, the reassessment was held invalid and the assessment was quashed in favour of the assessee.

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Issues: Whether notice under section 148 was duly served on the assessee in accordance with Order V Rule 17 of the Code of Civil Procedure, 1908, and whether the reassessment made without proper service of notice was valid.

Analysis: The evidence did not establish that the notice server had validly served the notice on the assessee, that the assessee had refused service, or that the notice had been properly affixed after refusal. The testimony of the notice server showed uncertainty about the premises where service was allegedly effected, and the evidence of the partner examined did not prove service on the assessee or compliance with the requirements of Order V Rule 17.

Conclusion: The notice was not duly served, the reassessment was invalid, and the assessment was rightly quashed in favour of the assessee.

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