1973 (8) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tment to establish that service was made either on the assessee himself or on somebody duty authorised by him to receive such notice. The petitioner has been throughout contending that though Basudeb is a partner in one of the firms in which the petitioner is a partner he had no authority to receive the assessment order on his behalf. - In the absence of any evidence that Basudeb had due authority .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The undisputed facts may be indicated first. The assessment order and the demand notice which were sent simultaneously by the department were served on one Basudeb Agarwal on May 19, 1966. Basudeb Agarwal is a partner in one of the firms where the petitioner is also a partner. Basudeb handed over the assessment order to the petitioner on May 22, 1966? "The petitioner preferred the appeal on June .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oughout contending that though Basudeb is a partner in one of the firms in which the petitioner is a partner he had no authority to receive the assessment order on his behalf. The mere fact that subsequently Basudeb passed on the assessment order to him on May 22, 1966, whereupon he acted to file the appeal in time does not establish that Basudeb was his agent to receive the assessment order on Ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X