Notice served on CA of an assessee who was not specifically authorised to accept the same can’t be said to be served validly

It is mandatory to issue notice of hearing under section 143(2) of the Act within the stipulated period of 12 months from the end of the month in which the assessee has filed the return of income. In this case, we find that the return of income was filed on 30.10.2001, and therefore the notice under Section 143(2) for hearing of the case could have been served on or before 31.10.2002. We find that it is an admitted fact that the notice of hearing under section 143(2) of the Act dated 29. 10.,2002 fixing the date of hearing on 14.11.2002 was served on 31.10.2002 on Shri Devang Shah, Chartered A...