https://www.taxtmi.com/caselaws?id=276612 Service of income-tax notices by affixture is valid only where the Civil Procedure Code safeguards for substituted service are strictly followed and the method is reasonably calculated to reach the assessee. On the facts, the reassessment notice for 1939-40 was served at a place where the assessees were not ordinarily carrying on business and no effective personal service was attempted, so the notice was not duly served and the reassessment failed. The demand notices for 1940-41 and 1941-42 were also not duly served while the partners were in Burma, so default could not be established and the recovery certificates under section 46(2) were invalid. en-us Mon, 29 Apr 1957 00:00:00 +0530 Wed, 14 Nov 2018 16:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276612 Service of income-tax notices by affixture is valid only where the Civil Procedure Code safeguards for substituted service are strictly followed and the method is reasonably calculated to reach the assessee. On the facts, the reassessment notice for 1939-40 was served at a place where the assessees were not ordinarily carrying on business and no effective personal service was attempted, so the notice was not duly served and the reassessment failed. The demand notices for 1940-41 and 1941-42 were also not duly served while the partners were in Burma, so default could not be established and the recovery certificates under section 46(2) were invalid. Case-Laws Income Tax Mon, 29 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276612