1. We find as a matter of routine, service of notice on unserved respondent who is no other than the assessee in all these appeals by the revenue, which have already been admitted are being effected only through a paper publication, even without having recourse to other possible modes of service of notice.

2. Any Income Tax Appeal, involves only the question of tax liability of an assessee as to whether the assessee should have paid some more tax or was not liable to pay as much tax!

3. In a situation of this nature, even if the Revenue should succeed in its appeal before this court, until and unless the respondent assessee is available, there is no way of recovering of such tax, due to the State. The Commissioner who is either unable or is not keen on taking steps for effecting service of notice on an assessee even at the admission stage, whether can be expected to recover taxes due to the State, is a moot question!

4. It reflects on the inability or incompetence of the Commissioner, as such is the development and as a matter of routine.

5. This is an appeal where for effecting service on the respondent assessee a paper publication has already taken place under the sh