https://www.taxtmi.com/caselaws?id=9327 Service of an assessment order on a third person is not valid service on the assessee unless that person is proved to be authorised to receive it on the assessee's behalf. The department bears the burden of establishing valid service on the assessee or on a duly authorised agent. Mere later transmission of the order by a partner to the assessee did not prove prior authority to accept service. On the facts, service was held to have occurred on 22 May 1966, not 19 May 1966, and the issue was decided in favour of the assessee. en-us Sun, 19 Aug 1973 00:00:00 +0530 Tue, 10 May 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9327 Service of an assessment order on a third person is not valid service on the assessee unless that person is proved to be authorised to receive it on the assessee's behalf. The department bears the burden of establishing valid service on the assessee or on a duly authorised agent. Mere later transmission of the order by a partner to the assessee did not prove prior authority to accept service. On the facts, service was held to have occurred on 22 May 1966, not 19 May 1966, and the issue was decided in favour of the assessee. Case-Laws Wealth-tax Sun, 19 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9327