1983 (6) TMI 76

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..... 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 participated in the proceedings and thereafter these assessments were completed. In the .....

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..... rved 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 been served by affixture in the presence of a witness in the same premises. This M .....

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..... 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 affixture as revealed from the departmental records is not in conformity with O.V.R .....

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