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TMI Blog2010 (2) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... witnessed by any person at all. Evidently it was clear violation of the mandate of rule 17 of Order V of the Code of Civil Procedure, which lays down the procedure to serve notice by affixture. There had been no valid service of notice issued under section 15BD upon the assessee. Consequently, the assessment proceeding were not valid. - I. T. A. No. 7 of 2010 - - - Dated:- 8-2-2010 - M. M. KUMAR and JITENDRA CHAUHAN JJ. Vivek Sethi for the appellant. JUDGMENT The judgment of the court was delivered by 1. M. M. KUMAR J .-The Revenue has approached this court by invoking the provisions of section 260A of the income-tax Act, 1961 (for brevity "the challenging the order dated February 24, 2009, passed by the come-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sy raised is as to whether the assessee-respondent I was served under section 158BD of the Act at his last known address on July 23, 2001, by way of affixture. The Tribunal considered the aforesaid issue as a "fundamental" controversy because it was necessary to establish that such a notice was served to confer jurisdiction. The Tribunal placed reliance on the provisions of Order V rule 17 of the Code of Civil. Procedure, 1908 (for brevity "the Code") and has concluded on principle that where notice of service 'is claimed to have been served by affixation under Order V, rules 17, 18 and 19 of the Code then it becomes necessary to examine whether such service has been made in accordance with the procedure, as it is mandatory. The first requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on business or personally works for gain and shall there after report that he has so affixed the copy, the circumstances under which he did so and, the name and address of the person by whom the house was identified and in whose presence the copy was affixed. The impugned report of the Inspector/notice server is bereft of any such lawful requirements enshrined in the Code of Civil Procedure. In fact it would not be out of place to observe that there is no assertion even by the Inspector/notice server that they had personally checked the business place of the assessee and were in a position to identify the same. For all the above reasons, an inference which cannot escape, is that there has been no valid service of notice issued under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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