Supreme Court · 1967 INSC 77 · Decided 29 March 1967
Commissioner of Income-Tax, Punjab v. Daulat Ram Khanna
- Court
- Supreme Court of India
- Citation
- 1967 INSC 77 · [1967] 3 S.C.R. 298
- Case number
- CIVIL APPEAL No. 580/1966
- Decided
- 29 March 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 63, 34
Headnote
Income Tax Act (11 of 1922) s. 63-Notice under s. 34-Direction by Income-tax Officer to affix at address of assessee-No a/fixture on the notice board of the Income-tax Office-Sufficiency of substituted service. Code of Civil Procedure (Act 5 of 1908), O. V. '" 20(1)-Scope of. Under s. 63 of Civil Procedure Code. Order V, r. 20(1) of the Code prescribes two alternative methods of service when the summons could not be served in the ordinary way, namely, ( 1) by affixing one copy of the summons in the court-house and another in a conspicuous part of the residential house or business
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)