https://www.taxtmi.com/caselaws?id=5004 Service of a reassessment notice under section 34 is a jurisdictional condition precedent, and reassessment cannot validly commence without proper service. Substituted service by affixation is effective where the serving officer, after due and reasonable diligence, cannot find the assessee and the procedure incorporated from the Code of Civil Procedure is followed. On the facts, personal attempts, enquiries as to whereabouts, affixation at the business premises in the presence of witnesses, and verification before the Income-tax Officer satisfied the statutory requirements, so the notice was duly served and the reassessment proceedings were validly initiated. en-us Wed, 15 Mar 1967 00:00:00 +0530 Mon, 03 Nov 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5004 Service of a reassessment notice under section 34 is a jurisdictional condition precedent, and reassessment cannot validly commence without proper service. Substituted service by affixation is effective where the serving officer, after due and reasonable diligence, cannot find the assessee and the procedure incorporated from the Code of Civil Procedure is followed. On the facts, personal attempts, enquiries as to whereabouts, affixation at the business premises in the presence of witnesses, and verification before the Income-tax Officer satisfied the statutory requirements, so the notice was duly served and the reassessment proceedings were validly initiated. Case-Laws Income Tax Wed, 15 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5004