https://www.taxtmi.com/caselaws?id=36783 The High Court ruled in favor of the assessee, affirming that the service of the assessment order on an unauthorized agent was invalid. Despite the delay in filing the appeal, the Court considered it timely as it was lodged promptly upon the assessee's awareness of the order. The Court deemed the failure to include the demand notice with the appeal as a minor irregularity that did not nullify the appeal. The assessee was awarded costs of Rs. 200. en-us Tue, 05 Feb 1980 00:00:00 +0530 Wed, 24 Mar 2010 14:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36783 The High Court ruled in favor of the assessee, affirming that the service of the assessment order on an unauthorized agent was invalid. Despite the delay in filing the appeal, the Court considered it timely as it was lodged promptly upon the assessee's awareness of the order. The Court deemed the failure to include the demand notice with the appeal as a minor irregularity that did not nullify the appeal. The assessee was awarded costs of Rs. 200. Case-Laws Income Tax Tue, 05 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36783