https://www.taxtmi.com/caselaws?id=284953 A statutory notice under section 43, issued for the assessee's protection, could be waived, and waiver may be inferred from conduct showing conscious acceptance of the taxing authority's jurisdiction. The assessee filed returns in response to notice under section 22(2) without protest, accepted the status of agent, and had earlier received section 43 notice and knew of the right to such notice. On those facts, the absence of a fresh section 43 notice did not invalidate the assessment as agent of a non-resident, and the assessment was held valid in law. en-us Wed, 18 Jul 1962 00:00:00 +0530 Wed, 18 Dec 2019 12:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284953 A statutory notice under section 43, issued for the assessee's protection, could be waived, and waiver may be inferred from conduct showing conscious acceptance of the taxing authority's jurisdiction. The assessee filed returns in response to notice under section 22(2) without protest, accepted the status of agent, and had earlier received section 43 notice and knew of the right to such notice. On those facts, the absence of a fresh section 43 notice did not invalidate the assessment as agent of a non-resident, and the assessment was held valid in law. Case-Laws Income Tax Wed, 18 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284953