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2016 (8) TMI 1180 - AT - Income TaxValidity of reopening of assessment - whether no laid down procedure as per CPC has been followed and also the affixture of notice in the absence of independent witness was not a legal service of notice - Held that:- We find that it is an undisputed fact that notice u/s 148 was issued on 30.03.2010 and on the same date it was affixed at the residence of assessee. Therefore, from the above, it is apparent that before service of notice through affixture no efforts were made earlier to service the same on the assessee through other means. In the present case we find that the admittedly no effort was made by Assessing Officer to serve the notice in an ordinary way. Further there is no order passed by Assessing Officer to the effect that service by affixture was made in accordance with law. The so called notice through affixture is in utter disregard to Rule 17, 19 & 20 of order V of CPC. - Decided in favour of assessee
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