Indian Kanoon - Search engine for Indian Law

In our opinion, it is unnecessary to express any opinion on the challenge to the correctness of the two Bench decision of this court dealing with the question whether affixation of a copy of notice on the court-house or the income-tax office is mandatory when service in assessment proceedings is sought to be effected under Order V, rule 20, Code of Civil Procedure. Section 63 of the Indian Income-tax Act of 1922, so far as relevant for our purpose, lays down that a notice or requisition under the Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure. Merely because the authorities concerned took the doubt precaution of issuing notice both by post and through the process-server would not, in my opinion, invalidate the service of the notice effected by post. If, therefore, the notice was actually issued within eight years, as it was in the present case, the service a of the notice would be perfectly valid, and we so hold. Incidentally, I may point out that even under the Code of Civil Procedure, service can in the very first instance be effected by registered post is clear from the proviso added by this court to rule 10 of Order V, Code Procedure, service can in the very first instance be effected by registered post as is clear from the proviso added by this court to rule 10 of Order V, Code of Civil Procedure.