https://www.taxtmi.com/caselaws?id=173625 Section 64 of the Indian Income-tax Act applies only to the place of assessment where jurisdiction otherwise exists; it does not govern a claim that no Income-tax Officer had jurisdiction at all, so failure to refer that issue to the Commissioner did not vitiate the assessment. Service of notice by registered post is valid where the notice is properly addressed and sent to the correct address, and refusal by the addressee does not defeat deemed service under section 27 of the General Clauses Act, 1897. On that reasoning, the assessments remained valid. en-us Fri, 17 Dec 1954 00:00:00 +0530 Fri, 18 Sep 2015 17:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173625 Section 64 of the Indian Income-tax Act applies only to the place of assessment where jurisdiction otherwise exists; it does not govern a claim that no Income-tax Officer had jurisdiction at all, so failure to refer that issue to the Commissioner did not vitiate the assessment. Service of notice by registered post is valid where the notice is properly addressed and sent to the correct address, and refusal by the addressee does not defeat deemed service under section 27 of the General Clauses Act, 1897. On that reasoning, the assessments remained valid. Case-Laws Income Tax Fri, 17 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173625