Validity of notice u/s. 148 of the IT Act, 1961 by affixture when no material on record to show effort made by AO

RELEVANT PARAGRAPHS 21. The nothings of the notice-server has been reproduced in the above part of this order which also, as mentioned above, found place in the order of CIT(A) as well as in the order passed by the Id. JM. The notice-server in his report has submitted that the service of affixture has been made as per the directions of the AO dated 11th November, 2003 in the presence of Shri S.C. Agarwal, ITI. The date of notice issued by the A.O. is dated 10th November, 2003. Thus, on the very next day of the issue of notice, the AO has directed the notice-server to serve the notice by affix...