1983 (1) TMI 149

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....5th Mar., 1973 in the presence of one Shri Phool Chand, a partner of M/s Murarilal Damodarlal. The case of the assessee is that no valid service was effected of the said notice and, therefore, the assessment made on him was not valid. The ITO examined the notice server and Phool Chand. The case of the assessee is that the assessee was a partnership in a firm M/s. Radheyshyam Damodarlal and that fi....

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.... of the assessment firm M/s Murarilal Damodarlal clearly stated that the firm M/s Radheyshyam Damodarlal had discontinued from the year 1963-64 and that on the same premises after a gap of six months, another firm M/s. Murarilal Damodarlal had started his business and that he was a partner therein. No question was asked to him if the notice bore his signature and if the notice was ever served on t....

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....uding that the notice had been duly served on the assessee. The requisites of Order 5, r.17 are that in case of refusal for the notice by the assessee that should be duly affixed on either the business or the residential premises. In the instant case, the case of the revenue is that when the notice was refused in the presence of Shri Phool Chand by the assessee, the same was affixed by the notice ....