https://www.taxtmi.com/caselaws?id=288665 Review concerns validity of a supplementary assessment notice issued after undisclosed transactions were discovered post provisional and subsequent assessment. The officer effected service by two personal attempts, attempted registered post, and eventual affixation; those steps satisfied reasonable diligence under Order 5 rules, rendering affixation valid. The notice was issued within the applicable limitation period for assessments when the prior assessment involved the specified clause, and material showing chargeable income escaping assessment justified proceedings even if the earlier assessment were flawed. Outcome: the supplementary assessment notice and service method were held to be in accordance with law. 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 Review concerns validity of a supplementary assessment notice issued after undisclosed transactions were discovered post provisional and subsequent assessment. The officer effected service by two personal attempts, attempted registered post, and eventual affixation; those steps satisfied reasonable diligence under Order 5 rules, rendering affixation valid. The notice was issued within the applicable limitation period for assessments when the prior assessment involved the specified clause, and material showing chargeable income escaping assessment justified proceedings even if the earlier assessment were flawed. Outcome: the supplementary assessment notice and service method were held to be in accordance with law. Case-Laws Income Tax Tue, 06 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288665