https://www.taxtmi.com/caselaws?id=7816 A revision notice under the income-tax revision provisions required written, legally effective service so the assessee could be heard; oral intimation, returned postal notices, and unsupported affixation were insufficient. Defective service, however, did not by itself invalidate proceedings that had been validly initiated by the Commissioner, and the proceeding could continue according to law. On limitation, the two-year bar under the old Act was treated as absolute for remand orders, with no implied exception, while the newer provision contained an express saving that permitted a fresh order in appropriate cases. en-us Thu, 29 Aug 1968 00:00:00 +0530 Thu, 19 Mar 2009 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7816 A revision notice under the income-tax revision provisions required written, legally effective service so the assessee could be heard; oral intimation, returned postal notices, and unsupported affixation were insufficient. Defective service, however, did not by itself invalidate proceedings that had been validly initiated by the Commissioner, and the proceeding could continue according to law. On limitation, the two-year bar under the old Act was treated as absolute for remand orders, with no implied exception, while the newer provision contained an express saving that permitted a fresh order in appropriate cases. Case-Laws Income Tax Thu, 29 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7816