https://www.taxtmi.com/caselaws?id=173624 Service of notice on an employee was challenged on the ground that the employee lacked written authority to accept service as an agent under the Code of Civil Procedure. The court noted that, although such authority would ordinarily require legal support, the assessee had full knowledge of the notice, received it through its own employees, treated it as operative, and later sought time to produce accounts on that footing. Any defect in service was therefore a mere irregularity causing no prejudice, and an irregularity meant for a party's benefit may be waived. The assessee was estopped from objecting to service. en-us Tue, 05 Feb 1957 00:00:00 +0530 Fri, 18 Sep 2015 17:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173624 Service of notice on an employee was challenged on the ground that the employee lacked written authority to accept service as an agent under the Code of Civil Procedure. The court noted that, although such authority would ordinarily require legal support, the assessee had full knowledge of the notice, received it through its own employees, treated it as operative, and later sought time to produce accounts on that footing. Any defect in service was therefore a mere irregularity causing no prejudice, and an irregularity meant for a party's benefit may be waived. The assessee was estopped from objecting to service. Case-Laws Income Tax Tue, 05 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173624