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1985 (1) TMI 346

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..... ct'), and the said reference was returned unanswered by this Court on 18-2-1982, on the ground that inspite of several opportunities being granted in this behalf, the applicant had not supplied the necessary copies of the paper book. Thereafter, the present application was made on 7-10-1983, i.e., after about one year and eight months of the reference being returned unanswered, with the prayer .....

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..... to serve the assessee. Thereafter, the case was listed on several dates with the report that the requisite affidavit of service has not been filed. When the case was listed today, another affidavit of one Shri K.K. Srivastava sworn on 29-10-1984 has been filed, wherein it has been stated that an attempt was made to serve the assessee on 27-10-1984 with the notice of the case but the deponent was i .....

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..... t, by an order dated 12-7-1984, has already taken the view on the basis of a similar affidavit that service of notice was not sufficient, we find no good ground on the basis of the present affidavit to hold to the contrary. Since the assessee has gone to London and there is no possibility of his coming back in the near future, the said affixation can hardly be taken to be sufficient service of not .....

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