https://www.taxtmi.com/caselaws?id=173623 Where a business continued without discontinuance and was succeeded by an individual, a notice under section 34(1) addressed to the firm remains a valid assessment notice and the successor is assessable by virtue of business succession; accordingly reassessment could proceed. Further, substituted service by affixing notices at the firm's last known business premises satisfies the statutory standard when personal service efforts fail and is supported by an affixture report; such service does not vitiate jurisdiction. Operatively, both the challenge to identity of the assessee and the challenge to the mode of service fail, permitting reassessment under the statute. en-us Fri, 09 Jan 1959 00:00:00 +0530 Fri, 18 Sep 2015 17:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173623 Where a business continued without discontinuance and was succeeded by an individual, a notice under section 34(1) addressed to the firm remains a valid assessment notice and the successor is assessable by virtue of business succession; accordingly reassessment could proceed. Further, substituted service by affixing notices at the firm's last known business premises satisfies the statutory standard when personal service efforts fail and is supported by an affixture report; such service does not vitiate jurisdiction. Operatively, both the challenge to identity of the assessee and the challenge to the mode of service fail, permitting reassessment under the statute. Case-Laws Income Tax Fri, 09 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173623