https://www.taxtmi.com/caselaws?id=15371 Where an assessee specifically disputes service of notice, the Department must produce material proving due service, and a penalty-related order cannot be sustained on a bare assumption that service was effected. For the disputed assessment years, the Commissioner's order contained no clear particulars and the Revenue produced no records to establish proper service, so the order was quashed. The matter was remitted for fresh disposal after giving the petitioners a reasonable opportunity, and no coercive steps could be taken by the Income-tax Officer until fresh orders were passed. en-us Wed, 15 Jul 1998 00:00:00 +0530 Wed, 17 Dec 2025 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15371 Where an assessee specifically disputes service of notice, the Department must produce material proving due service, and a penalty-related order cannot be sustained on a bare assumption that service was effected. For the disputed assessment years, the Commissioner's order contained no clear particulars and the Revenue produced no records to establish proper service, so the order was quashed. The matter was remitted for fresh disposal after giving the petitioners a reasonable opportunity, and no coercive steps could be taken by the Income-tax Officer until fresh orders were passed. Case-Laws Income Tax Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15371