https://www.taxtmi.com/caselaws?id=184961 Service of an income-tax notice is valid only when it is received by a person legally authorised to accept service; handing it to a family accountant who was neither a recognised agent nor authorised in writing was insufficient. Past dealings with the department or occasional appearance on behalf of the family did not create authority to accept service. Where an assessee requested time and was told the adjourned date would be communicated later, the assessee was entitled to wait for that intimation, and the department could not treat the opportunity as reasonable without proof of effective communication. The invalid service and lack of reasonable opportunity were stated to vitiate the ex parte assessment. en-us Sun, 01 Apr 1934 00:00:00 +0530 Tue, 26 Jul 2016 16:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184961 Service of an income-tax notice is valid only when it is received by a person legally authorised to accept service; handing it to a family accountant who was neither a recognised agent nor authorised in writing was insufficient. Past dealings with the department or occasional appearance on behalf of the family did not create authority to accept service. Where an assessee requested time and was told the adjourned date would be communicated later, the assessee was entitled to wait for that intimation, and the department could not treat the opportunity as reasonable without proof of effective communication. The invalid service and lack of reasonable opportunity were stated to vitiate the ex parte assessment. Case-Laws Income Tax Sun, 01 Apr 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184961