|CORAM:||R. P. Tolani (JM)|
|CATCH WORDS:||service of notice|
|COUNSEL:||N. K. Shrimal|
|DATE:||June 26, 2015 (Date of pronouncement)|
|DATE:||June 30, 2015 (Date of publication)|
|FILE:||Click here to view full post with file download link|
|S. 282: The postal authorities are the agent of the recipient. There is a presumption that handing over notice to the postal department means that it has been served on the assessee|
Since the notice u/s 143(2) of the Act has not been received back unserved within thirty days of its issuance, there would be presumption under the law that notice has been duly served upon the assessee. The notice was under transmission by handing over to the postal authority who acted as an agent of the recipient.