1979 (2) TMI 85

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....t, 1944 (hereinafter referred to as the said Act). For the assessment years 1965-66, 1966-67, 1967-68, 1968-69, 1969-70, 1970-71 and 1971-72, there were certain proceedings initiated against him under the said Act and demands were raised. Those demands, not having been duly satisfied, certificate proceedings were also initiated and they have also been determined against the petitioner. The notices....

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.... make an attempt to have such notice served on the petitioner duly and personally before such notice, as mentioned in the affidavit-in-opposition, was served by affixation. It was contended by him that the service by affixation at the first instance, as was done in the instant case, and which has been admitted in the affidavit-in-opposition as filed, was improper. The same arguments were advanced ....

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.... of Rameswar Sirkar v. ITO [1973] 88 ITR 374 (Cal), that since the procedures as laid down in the statute or the rules framed thereunder, have not been followed in the matter of effecting service of the concerned notice duly, the proceedings as initiated and completed cannot be allowed to be sustained. The respondents have filed an opposition dated 15th May, 1976, in which they have admitted th....