Commissioner Of Income-Tax, C.P. vs Baxiram Rodmal. on 6 April, 1934
733 : Gopiram Bhagwan Das v. Commissioner of Income-tax, Bihar [1956] 30 I.T.R. 8 and Commissioner of Income-tax v. Baxiram Rodmal [1934] 2 I.T.R. 439, for the contention that service of notice on the agent is not good service. All these cases have no relevancy so far as the present matter is concerned. These cases were not concerned with the interpretation of the rules which are in point in the present case. In these cases, there was no rule similar to rules 2 and 66 of the rules made under the Act. That being so, no assistance can be derived from these authorities.