https://www.taxtmi.com/caselaws?id=58665 Valid service by affixation was upheld where the notice-server's reports and the Inspector's endorsement showed attempts at personal service followed by affixation in accordance with the prescribed procedure. Even if service under section 16(2) of the Wealth-tax Act were defective, the notice was treated as a procedural step that did not confer jurisdiction for assessment, so any defect would not make the assessment a nullity. The proper course was setting aside the assessments and directing fresh assessments after giving a reasonable opportunity of hearing, as proceedings validly initiated may continue from the stage at which the irregularity occurred. en-us Fri, 10 Apr 1981 00:00:00 +0530 Tue, 21 Dec 2010 14:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58665 Valid service by affixation was upheld where the notice-server's reports and the Inspector's endorsement showed attempts at personal service followed by affixation in accordance with the prescribed procedure. Even if service under section 16(2) of the Wealth-tax Act were defective, the notice was treated as a procedural step that did not confer jurisdiction for assessment, so any defect would not make the assessment a nullity. The proper course was setting aside the assessments and directing fresh assessments after giving a reasonable opportunity of hearing, as proceedings validly initiated may continue from the stage at which the irregularity occurred. Case-Laws Wealth-tax Fri, 10 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58665