Valid service of income-tax notice affirmed where delivery in the assessee's presence and acceptance by his accountant met personal service requirements.

Service of income-tax notice was treated as valid where the notice was handed to the assessee in his presence and accepted by his accountant because he was physically unable to sign. The court treated service as effected at the assessee's instance and in his presence, so no further attempt at personal service was required. Technical objections to the manner of service did not invalidate the notice or the assessment proceedings. The petition seeking a reference was rejected.

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Issues: Whether notice under the Income-tax Act was validly served when it was handed to the assessee in his presence and accepted by his accountant, and whether any technical objection to the mode of service invalidated the assessment proceedings.

Analysis: The notice was brought to the assessee personally, and because he was physically unable to sign the acknowledgement, it was received by his accountant under his direction. A further attempt to serve him personally was unnecessary. On these facts, the service was treated as having been effected in the assessee's presence and at his instance, which amounted to personal service. The asserted technical objections to the mode of service did not undermine the validity of the notice.

Conclusion: The service of notice was held to be valid, and the petition seeking a reference was rejected.

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