https://www.taxtmi.com/caselaws?id=8197 The High Court upheld the validity of service through the accountant, affirming the reassessments made by the Wealth-tax Officer. The court found that the accountant was duly authorized to accept service on behalf of the assessee, in compliance with legal provisions. Consequently, the court ruled against the revenue's argument that any irregularities in service were waived due to the filed returns without objection. The court emphasized the importance of proper notice service for the validity of reassessment proceedings, directing the assessee to bear the costs of the reference to the Commissioner of Wealth-tax. en-us Tue, 13 May 1969 00:00:00 +0530 Thu, 02 Apr 2009 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8197 The High Court upheld the validity of service through the accountant, affirming the reassessments made by the Wealth-tax Officer. The court found that the accountant was duly authorized to accept service on behalf of the assessee, in compliance with legal provisions. Consequently, the court ruled against the revenue's argument that any irregularities in service were waived due to the filed returns without objection. The court emphasized the importance of proper notice service for the validity of reassessment proceedings, directing the assessee to bear the costs of the reference to the Commissioner of Wealth-tax. Case-Laws Wealth-tax Tue, 13 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8197