https://www.taxtmi.com/caselaws?id=179136 The Bombay High Court upheld the validity of the service of notice on the manager of the assessee firm, citing the manager's implied authority to receive notices based on past conduct. The court also found that there was no sufficient cause for the assessee's failure to comply with the notice, as the manager was not ill on the relevant date and had received communication from the Income-tax Officer. Consequently, the High Court affirmed the Tribunal's decision, directing the assessee to pay the costs of the Commissioner. en-us Tue, 26 Apr 1960 00:00:00 +0530 Mon, 22 Feb 2016 10:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179136 The Bombay High Court upheld the validity of the service of notice on the manager of the assessee firm, citing the manager's implied authority to receive notices based on past conduct. The court also found that there was no sufficient cause for the assessee's failure to comply with the notice, as the manager was not ill on the relevant date and had received communication from the Income-tax Officer. Consequently, the High Court affirmed the Tribunal's decision, directing the assessee to pay the costs of the Commissioner. Case-Laws Income Tax Tue, 26 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179136