https://www.taxtmi.com/caselaws?id=37315 Validity of a reassessment under section 147/notice under section 148 turned on whether the notice was duly served. The court reasoned that service on an agent is effective only where the agent has specific written authority to receive notices; implied or presumed authority based on managerial duties was not established. Because no written authorization to accept service was proved and service on the manager without such authority did not satisfy Code of Civil Procedure requirements for due service, the notice under section 148 was invalid and the consequent reassessment under section 147 could not be sustained. en-us Mon, 03 Jul 1978 00:00:00 +0530 Wed, 28 Jan 2026 10:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37315 Validity of a reassessment under section 147/notice under section 148 turned on whether the notice was duly served. The court reasoned that service on an agent is effective only where the agent has specific written authority to receive notices; implied or presumed authority based on managerial duties was not established. Because no written authorization to accept service was proved and service on the manager without such authority did not satisfy Code of Civil Procedure requirements for due service, the notice under section 148 was invalid and the consequent reassessment under section 147 could not be sustained. Case-Laws Income Tax Mon, 03 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37315