https://www.taxtmi.com/caselaws?id=35878 Under the Indian Income-tax Act, 1922, service of notice may be validly effected by affixation where repeated personal attempts fail because the assessee avoids service, and substituted service is authorised and reasonably calculated to give notice; reassessment proceedings and ex parte assessments are therefore not invalid on that ground. In the case of a firm, a notice issued in the firm's name may validly be served on one partner of a reconstituted firm, and service remains sufficient for assessment of the firm as constituted at the relevant time. The challenge based on defective service was rejected. en-us Tue, 08 Jan 1980 00:00:00 +0530 Wed, 17 Mar 2010 15:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35878 Under the Indian Income-tax Act, 1922, service of notice may be validly effected by affixation where repeated personal attempts fail because the assessee avoids service, and substituted service is authorised and reasonably calculated to give notice; reassessment proceedings and ex parte assessments are therefore not invalid on that ground. In the case of a firm, a notice issued in the firm's name may validly be served on one partner of a reconstituted firm, and service remains sufficient for assessment of the firm as constituted at the relevant time. The challenge based on defective service was rejected. Case-Laws Income Tax Tue, 08 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35878