TMI Blog2009 (11) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... stion referred - Tribunal has categorically held that no other mode was adopted and steps for service of notice were taken about a week before the time was expiring - question has to be answered against the Revenue and in favour of the assessee - ITR NO 168/96 (O&M) - - - Dated:- 9-11-2009 - ADARSH KUMAR GOEL, GURDEV SINGH JJ JUDGMENT The judgment of the court was delivered by A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer framed assessment under section 144 of the Act on the basis of best judgment. The Commissioner of Income-tax (Appeals) accepted the appeal mainly on the ground that the assessee had not been served. Evidence with regard to service by affixture was rejected on the ground that resort to affixture could not be straightaway taken without first taking other modes of service. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecourse to service by affixture can be said only a sheer formality and not the real service as held by their Lordships in different judgments of the different High Courts, referred to above . . . " 3. Learned counsel for the Revenue is unable to show that there was any refusal of the assessee to accept service as has been assumed in the ques- tion referred. On the other hand, the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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