Service of Assessment order by hand delivery to kitchen boy of assessee company is bad service – SC

Brief of the case:

• The Hon’ble Supreme Court in the case of Saral Wire Craft P. Ltd. held that where the law provided a manner of doing certain thing then the same to be done in that manner only. The execution deviating the prescribed manner is of no cure.
• Thus, service of order by hand where the prescribed manner is registered post under acknowledgment due that too to kitchen boy is no service at all on the assessee or its authorized agent.

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