https://www.taxtmi.com/caselaws?id=5010 Service of a notice under the Income-tax Act was upheld where substituted service by affixture was ordered and the governing procedural rule allowed service in another manner reasonably calculated to give notice. The court interpreted the service provisions with reference to the Code of Civil Procedure and treated the omission of the word "also" in the rule as significant, concluding that the prescribed dual-affixture method was not mandatory where the court had discretion to direct an effective alternative mode. The notice was therefore validly served, and service was held sufficient against the assessee. en-us Wed, 29 Mar 1967 00:00:00 +0530 Tue, 18 Nov 2008 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5010 Service of a notice under the Income-tax Act was upheld where substituted service by affixture was ordered and the governing procedural rule allowed service in another manner reasonably calculated to give notice. The court interpreted the service provisions with reference to the Code of Civil Procedure and treated the omission of the word "also" in the rule as significant, concluding that the prescribed dual-affixture method was not mandatory where the court had discretion to direct an effective alternative mode. The notice was therefore validly served, and service was held sufficient against the assessee. Case-Laws Income Tax Wed, 29 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5010