https://www.taxtmi.com/caselaws?id=368622 Service of the statutory notice under section 143(2) at the assessee's last known address is a condition precedent to a valid assessment. Substituted service by affixture is permissible only after due diligence in ordinary service has failed and only at the proper last known address. Here, the notice sent by speed post had not been shown to have failed before affixture was resorted to, and the address used for service was not the assessee's last known address from prior returns. On these facts, the notice was not validly served, the assessment proceedings were invalid, and the assessment and appellate order were set aside. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 11 Oct 2018 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368622 Service of the statutory notice under section 143(2) at the assessee's last known address is a condition precedent to a valid assessment. Substituted service by affixture is permissible only after due diligence in ordinary service has failed and only at the proper last known address. Here, the notice sent by speed post had not been shown to have failed before affixture was resorted to, and the address used for service was not the assessee's last known address from prior returns. On these facts, the notice was not validly served, the assessment proceedings were invalid, and the assessment and appellate order were set aside. Case-Laws Income Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368622