https://www.taxtmi.com/caselaws?id=54991 Secondary evidence and affidavit cannot be used to prove an alleged power of attorney unless a proper statutory foundation for such evidence is first laid; on the facts, the Revenue's affidavit was not admitted and the power of attorney was not treated as proved. Service of notice under section 148 must be made on the assessee or an authorised recipient, because valid service is a condition precedent to reassessment; service on a Chartered Accountant who was not shown to be authorised for the relevant year was ineffective. Accordingly, the reassessment notices and ex parte assessment were stated to be unsustainable. en-us Tue, 29 Mar 2005 00:00:00 +0530 Sat, 10 Aug 2024 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54991 Secondary evidence and affidavit cannot be used to prove an alleged power of attorney unless a proper statutory foundation for such evidence is first laid; on the facts, the Revenue's affidavit was not admitted and the power of attorney was not treated as proved. Service of notice under section 148 must be made on the assessee or an authorised recipient, because valid service is a condition precedent to reassessment; service on a Chartered Accountant who was not shown to be authorised for the relevant year was ineffective. Accordingly, the reassessment notices and ex parte assessment were stated to be unsustainable. Case-Laws Income Tax Tue, 29 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54991