Notice u/s 143(2) served on CA of an assessee who has not been specifically authorised to accept the same can’t be said to have been served validly:

AO served notice u/s 143(2) on the Chartered Accountant (CA), who audited the books of the assessee, on the last day of 12^th month from the end of the month in which the assessee filed the return of income. Hon’ble ITAT found that AO had not claimed that the said CA was authorised to receive any notice on behalf of the assessee or was representative of the assessee or that any power of attorney was executed by the assessee in his favour. It was held that such a notice cannot be said to be validly served within the prescribed statutory period. Since the jurisdiction was not validly assumed by AO, the assessment framed u/s 144 was ordered to be cancelled.

[M/s. Devansh Enterprise vs. ITO – ITA No.1419/Ahd/2006]