https://www.taxtmi.com/caselaws?id=177107 A revisional order under section 33B of the Income-tax Act, 1922 is invalid unless the assessee receives a real and lawful opportunity of being heard. Service by affixation or substituted service must strictly comply with the prescribed procedure, including due diligence and proper enquiries before dispensing with personal service. Here, the serving officer's report did not establish that the assessee could not be found or that service on an agent or other authorised recipient was considered, and the later registered notice allowed only one day to appear. The revisional order was therefore quashed for breach of natural justice and defective service. en-us Wed, 08 Jul 1964 00:00:00 +0530 Sat, 02 Jan 2016 17:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177107 A revisional order under section 33B of the Income-tax Act, 1922 is invalid unless the assessee receives a real and lawful opportunity of being heard. Service by affixation or substituted service must strictly comply with the prescribed procedure, including due diligence and proper enquiries before dispensing with personal service. Here, the serving officer's report did not establish that the assessee could not be found or that service on an agent or other authorised recipient was considered, and the later registered notice allowed only one day to appear. The revisional order was therefore quashed for breach of natural justice and defective service. Case-Laws Income Tax Wed, 08 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177107