https://www.taxtmi.com/caselaws?id=178255 Service of a section 148 notice by affixture under Order V Rule 20 CPC is permissible only where there is material showing that the assessee is avoiding service or that ordinary service cannot be effected. A mere postal endorsement that the addressee had gone out, without evidence of evasion or refusal to accept notice, is insufficient to justify substituted service. On the stated facts, the notice was not validly served and the reassessment based on that service was invalid; the addition sustained in appeal could not stand. en-us Mon, 07 Jan 1980 00:00:00 +0530 Mon, 01 Feb 2016 11:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178255 Service of a section 148 notice by affixture under Order V Rule 20 CPC is permissible only where there is material showing that the assessee is avoiding service or that ordinary service cannot be effected. A mere postal endorsement that the addressee had gone out, without evidence of evasion or refusal to accept notice, is insufficient to justify substituted service. On the stated facts, the notice was not validly served and the reassessment based on that service was invalid; the addition sustained in appeal could not stand. Case-Laws Income Tax Mon, 07 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178255