https://www.taxtmi.com/caselaws?id=285940 Whether service by registered post is vitiated when the postal acknowledgment is signed by the assessee's minor son was determined by treating the presumption of service from posting as rebuttable and applying postal delivery rules that a registered article is delivered when received by the addressee or his agent. The court held that a minor may act as an agent between principal and third parties where facts support agency. On the found facts - cohabitation, prior deliveries accepted by the son, near-majority age and ordinary intelligence - the son was an agent and his signature constituted valid acceptance, so the notice under the relevant tax provision was validly served. en-us Fri, 12 Feb 1932 00:00:00 +0530 Mon, 19 Jul 2021 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285940 Whether service by registered post is vitiated when the postal acknowledgment is signed by the assessee's minor son was determined by treating the presumption of service from posting as rebuttable and applying postal delivery rules that a registered article is delivered when received by the addressee or his agent. The court held that a minor may act as an agent between principal and third parties where facts support agency. On the found facts - cohabitation, prior deliveries accepted by the son, near-majority age and ordinary intelligence - the son was an agent and his signature constituted valid acceptance, so the notice under the relevant tax provision was validly served. Case-Laws Income Tax Fri, 12 Feb 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285940