TaxTMI 
TaxTMI 
1978 (9) TMI 33
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....d 6th January, 1967, passed by the CIT, Patiala (respondent No. 1), under his revisional jurisdiction (a copy of which is attached with the petition as annex. " D ") and also against the order dated 21st February, 1956, passed by the ITO, A-III District, New Delhi (a copy of which is attached with the petition as annex. " B). It is alleged in the petition that in November, 1962, an inspector of i....
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.... The revision petition relating to the assessment year 1946-47 was, however, dismissed by the CIT, vide his order dated 6th January, 1967, copy of which is attached with the petition as annex. " D ". The only argument advanced by the learned counsel for the petitioner is that proper service as required under the rules was not effected on the petitioner and that the impugned order was passed by th....
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....by the petitioner was that the service of notice under s. 34(1)(a) was purported to have been made under 0. 5, r. 20, C.P.C. Since a copy of the notice was not affixed on the outer door of the house in which the assessee was last known to have resided, the service was invalid. The Commissioner in para. 6 of his order has observed that since the assessee could not be found and there was no one else....
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....There may be some defect in service of the notice, but in the circumstances of the present case, I do not feel inclined to interfere under art. 226 of the Constitution. The petitioner, according to her own showing, came to know for the first time in November, 1962, when the demand notices were sent to her. She filed a revision petition before the CIT, who has passed a very elaborate order after co....