Valid service of section 143(2) notice requires proof of authorised receipt; assessment failed when service on an unauthorised person was not proved.

Valid service of a section 143(2) notice must comply with section 282 of the Income-tax Act, including proper delivery by post or as a summons and service on a partner or other authorised recipient in the case of a firm. Service on an employee or unrelated person is insufficient unless authority is proved, and where service is through a process server, the Revenue must adduce admissible evidence identifying the person served and the mode of delivery. On the facts stated, the notice was received by a person who was neither a partner nor an authorised agent, and valid service within time was not proved; the consequent assessment was invalid and liable to be quashed.

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Issues: Whether the notice under section 143(2) of the Income-tax Act, 1961 was validly served on the assessee within the prescribed time, and whether the assessment made in consequence of such notice could stand.

Analysis: Section 282 of the Income-tax Act, 1961 requires service of notice in the manner contemplated by that provision, including service by post or as if it were a summons under the Code of Civil Procedure, 1908. For a firm, service may be effected on a partner or other duly authorised recipient, but service on an employee or unrelated person is not sufficient unless authority is shown. Where service is claimed through a process server, the Revenue must establish proper service by admissible evidence, including identification of the person served and the manner of delivery. In the present case, the notice was shown as having been received by a person who was neither a partner nor an authorised agent, and the Revenue failed to prove valid service within time.

Conclusion: The notice under section 143(2) was not validly served within the prescribed time, and the assessment made pursuant to that notice was invalid and liable to be quashed.

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