https://www.taxtmi.com/caselaws?id=63048 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. en-us Tue, 09 Nov 2004 00:00:00 +0530 Sat, 22 Jun 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63048 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. Case-Laws Income Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63048