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2010 (2) TMI 155 - PUNJAB AND HARYANA HIGH COURTBlock assessment- Held that- dismissing the appeal, that the notice under section 158BD of the Income Tax Act, 1961 which had been sent as a registered letter was received back unserved and there after service was sought to e effected by affixation which was required to be done in accordance with the procedure laid down in the code of Civil Procedure, 1908. However in the report of inspector notice server, who claimed to have affixed the notice, there was no evidence of any independent local person having been associated with the identification of the place of business of the assessee. In fact such report was not 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.
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