HC on Validity of Service of notice by post, in person and then by affixture

Success Tours & Travels (P) Ltd. & Anr. Vs. ITO & Ors. (Calcutta High Court) We are of the view that service by post, which had been returned with the endorsement “addressee not found”, followed by an attempt at personal service and subsequent affixture would constitute substantial compliance of the provisions of sec­tion 282 of the Act. In Ramendra Nath Ghosh (supra), there is observation of the Supreme Court to the effect that the question whether the assessees had been served in accordance with the law or not, is essentially a question of fact. The Tribunal, being the hig...