https://www.taxtmi.com/article/detailed?id=7898 Whether service of a statutory notice by registered post on an alleged authorised representative meets jurisdictional requirements when the assessee was unavailable is contested. The report notes the High Court treated service on the assessee as necessary, earlier precedent was not expressly considered by the Supreme Court, and the Supreme Court inferred deemed service on the representative while the record lacks any detailed argument or proof regarding the representative's written authorisation for the specific assessment year. en-us Wed, 28 Feb 2018 06:26:50 +0530 Wed, 28 Feb 2018 06:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7898 Whether service of a statutory notice by registered post on an alleged authorised representative meets jurisdictional requirements when the assessee was unavailable is contested. The report notes the High Court treated service on the assessee as necessary, earlier precedent was not expressly considered by the Supreme Court, and the Supreme Court inferred deemed service on the representative while the record lacks any detailed argument or proof regarding the representative's written authorisation for the specific assessment year. Articles Income Tax Wed, 28 Feb 2018 06:26:50 +0530 https://www.taxtmi.com/article/detailed?id=7898