https://www.taxtmi.com/caselaws?id=285940 Service of a notice sent by registered post raises only a rebuttable presumption of due service, not a conclusive one, and that presumption may be displaced by contrary proof. Delivery at the assessee's residence to a person capable of acting as the addressee's agent was treated as valid service. On the facts, the assessee's minor son lived with him, had ordinary intelligence, and had previously received notices on his behalf, so his signing of the postal acknowledgment did not vitiate service. A minor may, in proper circumstances, act as an agent for acceptance of delivery, and the notice was therefore 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 Service of a notice sent by registered post raises only a rebuttable presumption of due service, not a conclusive one, and that presumption may be displaced by contrary proof. Delivery at the assessee's residence to a person capable of acting as the addressee's agent was treated as valid service. On the facts, the assessee's minor son lived with him, had ordinary intelligence, and had previously received notices on his behalf, so his signing of the postal acknowledgment did not vitiate service. A minor may, in proper circumstances, act as an agent for acceptance of delivery, and the notice was therefore validly served. Case-Laws Income Tax Fri, 12 Feb 1932 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285940