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TMI Blog1982 (8) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... answer the question. 2. The assessee is an individual and his main source of income is from a partnership firm. He filed a return on 31st July, 1974 declaring an income of Rs.8,810. The return was, however, not signed. The ITO, therefore, treated the return as invalid an on 17th Sept., 1974 he wrote a letter to the assessee stating that the return filed by him on 31st July, 1974 is invalid any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment. That is how the second appeal before the Tribunal has arisen. 3. The ld. counsel appearing for the assessee pointed out that no notice was ever served on the assessee and even if there is note that the notice was served by affixture, it is totally invalid and illegal as there was no attempt made by the ITO to serve a notice in the normal modes where after alone service by affixture could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as in the case with other types of notices, say for instance s. 142(1) or 143(2). If an assessee can show that no notice was served on him under s. 148 or that a notice was not properly served, that would be a ground for vitiating the proceedings of the reopening. This leaves me to consider whether in fact notice has been served on the assessee or not. 5. The ld. Deptl. Rep. fairly placed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the order sheet as to when the notice was issued in the first instance and whether any notice could not be served on the assessee. Earlier notices were being issued to the same address and the assessee was responding and in fact subsequently also the notices were received by the assessee and the assessee responded of such notices. I wonder how suddenly comes across a notice by affixture. What ..... X X X X Extracts X X X X X X X X Extracts X X X X
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