https://www.taxtmi.com/caselaws?id=8681 Service of notice under section 22(2) was held invalid where the process-server's return under Order 5 Rule 17 was not verified by affidavit and the serving officer was not examined on oath, because the procedural rule required such examination when no affidavit verification was filed. The reference was limited to the validity of service, and the broader assessment order was not open for consideration. On the facts found by the Tribunal, the statutory service requirements were not complied with, so the notice failed in law and the Tribunal's view was upheld. en-us Thu, 11 Nov 1971 00:00:00 +0530 Tue, 02 Jun 2009 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8681 Service of notice under section 22(2) was held invalid where the process-server's return under Order 5 Rule 17 was not verified by affidavit and the serving officer was not examined on oath, because the procedural rule required such examination when no affidavit verification was filed. The reference was limited to the validity of service, and the broader assessment order was not open for consideration. On the facts found by the Tribunal, the statutory service requirements were not complied with, so the notice failed in law and the Tribunal's view was upheld. Case-Laws Income Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8681