https://www.taxtmi.com/caselaws?id=288665 Service of notice by affixation under the Indian Income-tax Act, 1922 was held valid where repeated attempts at personal service failed, the assessee was not found at the address, inmates refused service, and registered post did not produce acknowledgment, satisfying the conditions for substituted service under the Code of Civil Procedure. Reassessment under section 34(1)(a) was also held maintainable and not time-barred because the authorities acted on fresh information that emerged after the earlier proceedings, in a case involving concealment and escaped income. The earlier assessment and penalty proceedings did not prevent action on that fresh material, and the reassessment was upheld. en-us Tue, 06 Apr 1965 00:00:00 +0530 Sat, 07 Nov 2020 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288665 Service of notice by affixation under the Indian Income-tax Act, 1922 was held valid where repeated attempts at personal service failed, the assessee was not found at the address, inmates refused service, and registered post did not produce acknowledgment, satisfying the conditions for substituted service under the Code of Civil Procedure. Reassessment under section 34(1)(a) was also held maintainable and not time-barred because the authorities acted on fresh information that emerged after the earlier proceedings, in a case involving concealment and escaped income. The earlier assessment and penalty proceedings did not prevent action on that fresh material, and the reassessment was upheld. Case-Laws Income Tax Tue, 06 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288665