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2005 (1) TMI 54 - HC - Income TaxService of notice - question of service of notice on the assessee may assume some significance if the Assessing Officer proceed to make an ex parte assessment by holding the alleged service to be good on the assessee. It is in such case, when the assessee suffers an ex parte assessment that he is entitled to question the manner of effecting service on him of by the Assessing Officer which had the effect of depriving him of an opportunity to participate in the assessment proceedings. But in a case where the assessee participates in the proceedings, contests the issue on the merits and does not raise any objection, the authorities have no jurisdiction to set aside the orders on the ground of irregularity in service.
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