Notice served on authorized representative is deemed service of notice to Assesse if Assessee was not available to receive the same on Several Occasions

Income Tax Officer Vs. Dharam Narain (Supreme Court of India)

1. By the impugned order, the High Court has quashed the notice dated 16^th October, 2006 issued under Section 143(2) of the Indian Tax Act, 1961 to the respondent– Assessee by allowing the writ petition filed by the said Assessee. Aggrieved, the Revenue is in appeal before this Court.

2. Admittedly, under the provisions of Section 143(2) of the Income Tax Act, 1961 (as then in force) the notice has to be served on the respondent

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