1983 (6) TMI 76

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...., whereby he directed fresh assessments to be made. As sufficient cause for not presenting those appeals for asst. yrs. 1964-65 to 1974-75 (both inclusive) within the period allowed is established these appeals are admitted. 2. The assessee is A.T. Balakrishnan, individual in status. But he passed away long before the assessments were completed. Later his legal representative Sri B. Bose partic....

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...., who is the legal representative of late Balakrishnan and that the notice was served on the assessee's Accountant, Sri Mahalingam. The departmental records tell a different tale. A slip kept in the records shows a note dt. 20th Feb., 1981 given by the process server or by the Income-tax Inspector that the party is no more and the legal heirs are also not available and, therefore, the notice has b....

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.... not a case where, because there is a proper affixture the Commissioner declares that the notice has been duly served within the meaning of O.V.R. 19. The Commissioner does not take note of the affixture at all. He only says that the notice has been personally served on the accountant and that, therefore, the service is sufficient. Service on the Accountant is no service at all. This service by af....