https://www.taxtmi.com/caselaws?id=20677 The court concluded that the notice served on Som Nath was invalid as he was not a duly authorized agent. Consequently, the assessment order based on this notice was also deemed invalid. The court emphasized the necessity of strict adherence to prescribed procedures for serving notices under section 143(2) of the Income-tax Act, 1961. The reference was answered in the negative, indicating that the service of notice u/s 143(2) was not valid. en-us Thu, 08 Apr 1993 00:00:00 +0530 Mon, 16 Nov 2009 15:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20677 The court concluded that the notice served on Som Nath was invalid as he was not a duly authorized agent. Consequently, the assessment order based on this notice was also deemed invalid. The court emphasized the necessity of strict adherence to prescribed procedures for serving notices under section 143(2) of the Income-tax Act, 1961. The reference was answered in the negative, indicating that the service of notice u/s 143(2) was not valid. Case-Laws Income Tax Thu, 08 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20677