https://www.taxtmi.com/caselaws?id=289623 For reassessment under section 34 of the Income-tax Act, 1922, notice could validly be issued in the name of the original assessee even after dissolution of the firm, because reassessment continues the original assessment machinery and section 26(2) was wide enough to cover succession on the facts. The challenge based on section 44 also failed. Service by affixation at the last known business premises was upheld because the serving officer first attempted personal service, then affixed the notice on directions, and the Income-tax Officer recorded satisfaction that service was in order. The reassessment proceedings were therefore properly initiated and the notices were valid. en-us Thu, 23 Mar 1961 00:00:00 +0530 Mon, 10 Aug 2020 10:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289623 For reassessment under section 34 of the Income-tax Act, 1922, notice could validly be issued in the name of the original assessee even after dissolution of the firm, because reassessment continues the original assessment machinery and section 26(2) was wide enough to cover succession on the facts. The challenge based on section 44 also failed. Service by affixation at the last known business premises was upheld because the serving officer first attempted personal service, then affixed the notice on directions, and the Income-tax Officer recorded satisfaction that service was in order. The reassessment proceedings were therefore properly initiated and the notices were valid. Case-Laws Income Tax Thu, 23 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289623