served, it should be sent by registered post. If the notice is served through a process server and there is neither a service report ... record whether the notice was served through the process server or through Registered Post AD. The notice does not bear any signature of the authorized
dated
10.03.2016 was returned by the process server of
the department and Post man of the Postal
department. The CPC Act contains three ... modes of
service of the notice namely a-through process
server, b- through registered post and c- through
affixation. In this case process server
parte order by not sending
notice of hearing by post or process server. In just one month, all
the hearings were completed and notice
Assessing Officer, in reply submitted that the notice was served through process server who was stated to have obtained the acknowledgement. The learned CIT(Appeals ... that case the notice was served through process server and not through speed/registered post; and (2) affidavit was filed on behalf of the assessee
assessee has been served with the notice through
affixture through the Process Server of the Department. The
assessee filed copy of the notice under section ... Process Server on the same day of dispatch on 30th
October, 2006 for affixture when it was also dispatched by
registered post
2014
A.O., another notice was issued and served through process server and
inspector on 26.9.2002; but there is no entry in the order sheet ... according to A.O., another notice was issued and served through process server
and inspector on 28.10.2002; but there is no entry in the order
modes of service, i.e., by speed post as well as
by a process server. The date of service, so far as speed post ... said to be November 1, 2002,but so far as the
process server is concerned it is stated to have been effected on
October
date. A fresh notice was served
through registered post on 30.5.2001 meanwhile on 31.5.2001, the process
server has also served the notice ... service. The first notice was issued through process server and
simultaneously he issued a notice through registered post. Both these notices
were served
served. Ws it served by speed post/ registered post? Or was it
served through a process server? Or was it by affixation?
Secondly, there ... whisper of evidence that the notice had been served by
post, or through process server or through affixation. This
evidence is not available from
assessee was not served
any notice either by registered post or through the process server."
2.2. A perusal of the record shows that
