https://www.taxtmi.com/caselaws?id=201878 The case involved a dispute over the service of a notice to the assessee for the assessment year 1969-70. The Income-tax Appellate Tribunal found that the notice was not properly served, as service by affixture was considered premature without exploring other modes of service. The Tribunal emphasized the importance of following due process in serving notices and ruled in favor of the assessee. The Tribunal noted the lack of evidence of refusal by the assessee and the failure to attempt other methods of service. As a result, the case was resolved in favor of the assessee against the Revenue. en-us Mon, 09 Nov 2009 00:00:00 +0530 Thu, 27 Dec 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201878 The case involved a dispute over the service of a notice to the assessee for the assessment year 1969-70. The Income-tax Appellate Tribunal found that the notice was not properly served, as service by affixture was considered premature without exploring other modes of service. The Tribunal emphasized the importance of following due process in serving notices and ruled in favor of the assessee. The Tribunal noted the lack of evidence of refusal by the assessee and the failure to attempt other methods of service. As a result, the case was resolved in favor of the assessee against the Revenue. Case-Laws Income Tax Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201878