https://www.taxtmi.com/caselaws?id=38403 Service of notice under section 34(1)(a) of the Indian Income-tax Act, 1922 had to follow the mode for serving summons under the Code of Civil Procedure by virtue of section 63(1). The note explains that where the process server made repeated attempts at different addresses and times, could not locate the addressee, and then affixed the notices after reporting back, the procedural requirements of Order 5 Rules 17 and 19 were treated as satisfied. The examining authority's verification of the process server and Inspector, together with the additional record clarifying the affixation, supported validity of service by affixation. en-us Fri, 03 Dec 1976 00:00:00 +0530 Tue, 06 Apr 2010 10:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38403 Service of notice under section 34(1)(a) of the Indian Income-tax Act, 1922 had to follow the mode for serving summons under the Code of Civil Procedure by virtue of section 63(1). The note explains that where the process server made repeated attempts at different addresses and times, could not locate the addressee, and then affixed the notices after reporting back, the procedural requirements of Order 5 Rules 17 and 19 were treated as satisfied. The examining authority's verification of the process server and Inspector, together with the additional record clarifying the affixation, supported validity of service by affixation. Case-Laws Income Tax Fri, 03 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38403