COMMISSIONER OF INCOME-TAX, PUNJAB vs DAULAT RAM KHANNA

The Supreme Court held that under Section 63 of the Income Tax Act, 1922, a notice can be served as if it were a summons under the Code of Civil Procedure, specifically referencing Order V, Rule 20(1). The Court established that when a notice under Section 34 could not be served in the ordinary manner, substituted service by affixing the notice at the assessee's address suffices. The Court overruled the precedent set in Jhabar Mal Chokhani v. Commissioner of Income-tax, affirming that the notice was properly served on the Hindu Undivided Family assessee.