https://www.taxtmi.com/caselaws?id=7053 Service of a reassessment notice is not invalid merely because it was delivered through a person who was not formally authorised, if the assessee in fact received the notice. The Court treated the statutory mode of service as not exhaustive and accepted actual receipt as sufficient on the facts, including the assessee's return filed in response to the notice. A procedural defect in service will not defeat reassessment where no prejudice is shown, including any limitation-based prejudice. The notice was therefore treated as validly served and the reassessment sustained. en-us Mon, 07 Aug 1967 00:00:00 +0530 Sun, 08 Feb 2009 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7053 Service of a reassessment notice is not invalid merely because it was delivered through a person who was not formally authorised, if the assessee in fact received the notice. The Court treated the statutory mode of service as not exhaustive and accepted actual receipt as sufficient on the facts, including the assessee's return filed in response to the notice. A procedural defect in service will not defeat reassessment where no prejudice is shown, including any limitation-based prejudice. The notice was therefore treated as validly served and the reassessment sustained. Case-Laws Income Tax Mon, 07 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7053