Serving Order On Chartered Accountant Doesn't Count As Service On Assessee: Bombay High Court

The Bombay High Court has ruled that "serving an order on a Chartered Accountant does not count as a service on the assessee." The court’s decision provides much-needed clarity on the matter. The ruling reinforces the principle that a notice or an order must be served on the assessee themselves, not on their representative, unless there is a specific authorization.