https://www.taxtmi.com/caselaws?id=37410 Service of a notice under Section 34 was upheld where personal service attempts failed, the notice was affixed, and the serving officer was examined on oath. The Commissioner recorded a factual finding that the assessee had been properly served. The Court also noted that, even assuming some defect in service, the assessee later became aware of the demand, pursued revision, obtained merits-based consideration, and secured partial relief. In these circumstances, the Court declined to interfere under Articles 226 and 227 and did not disturb the finding of proper service. en-us Tue, 19 Sep 1978 00:00:00 +0530 Mon, 29 Mar 2010 14:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37410 Service of a notice under Section 34 was upheld where personal service attempts failed, the notice was affixed, and the serving officer was examined on oath. The Commissioner recorded a factual finding that the assessee had been properly served. The Court also noted that, even assuming some defect in service, the assessee later became aware of the demand, pursued revision, obtained merits-based consideration, and secured partial relief. In these circumstances, the Court declined to interfere under Articles 226 and 227 and did not disturb the finding of proper service. Case-Laws Income Tax Tue, 19 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37410