Faceless Assessments – Proceedings in a Faceless Manner

Topics covered in this article are as follows:

1. Jurisdiction
2. Principles of Natural Justice
3. Burden of Proof, Onus and Shifting of Burden
4. Deeming Provisions
5. Previous Year
6. CBDT Circulars
7. Res Judicata
8. Notice
9. Service of Notice

For detailed discussions refer to 7th Edition of Taxmann's Tax Practice Manual, which is an exhaustive (2,100+ pages), amended (by the Finance Act, 2021) & practical guide (330+ case studies) for Tax Professionals.

1. Jurisdiction

(a) The term ‘jurisdiction’ refers to the statutory authority of an officer to decide a particular matter or to take action under that statute. Jurisdiction cannot be waived or conferred by the consent of the parties. The general rule is that vires of jurisdiction can be challenged at any stage.

(b) There is a distinction between ‘jurisdiction’ and ‘venue’. ‘Jurisdiction’ is the statutory power whereas venue is the place of assessment in terms of territorial area, etc.

(c) ‘Venue’ part of jurisdiction of an Assessing Officer is governed by the following factors :

(i) Territorial jurisdiction over the place of business or residence

(ii) Assigned jurisdiction u/s 127

(iii) Class of person e.g., salaried people, contractors, cine stars, partners of firm

(iv) Scale of returned income or loss

(v) Even such jurisdiction keeps on changing. It may be different when the return of income was filed from the jurisdiction at the time when assessment proceedings are initiated and again when the assessment order is finally to be passed.

(vi) Tax Recovery Officer may be authorised to act as an Assessing Officer as envisaged by the Taxation Laws (Amendment) Act, 2006.

(d) Sec.124 dealing with ‘jurisdiction of Assessing Officer’ deals only with ‘venue’ and not with jurisdiction meaning statutory authority.

(e) An assessee has to challenge jurisdiction of Assessing Officer within the time limit prescribed u/s 124(3) by raising objections, which has to be determined by the DG, Chief CIT or CIT.

(f) Sec. 124(5) provides for concurrent jurisdiction. The general rule is that a person would be assessed by the Assessing Officer of the area in which the person carries on business or resides. Where the assessee has got branches apart from Head Office, it would be open to the respective Assessing Officers having jurisdiction over the branch office to assess. However, there is an overriding principle that two assessments cannot be made at different places upon the same person.

(g) Sec. 127 authorizes Principal Director General, Director General, Principal Chief Commissioner, Chief Commissioner, Principal Commissioner and Commissioner to transfer any case from one or more Assessing Officers subordinate to him to any other Assessing Officer at any stage of the proceedings.

(h) CBDT by Finance Act, 2018 has brought a PAN India E-Assessment Interface to curb the undesirable practices on the part of tax officials and to bring more transparency in the assessment system through faceless assessment scheme. Therefore, question of jurisdiction in assessment u/ss 143(3) and 144 has no significance.

(i) Now the provisions of clause (7A) of section 2, section 92CA, section 120, section 124, section 127, section 129, section 131, section 133, section 133A, section 133C, section 134, section 142, section 142A, section 143, section 144A, section 144BA section 144C and Chapter XXI of the Act shall apply to the assessment made in accordance with the E-Assessment Scheme subject to certain exceptions, modifications and adaptations.

CBDT Notification No.62/2019 dt.12.9.2019

(j) Jurisdiction for Faceless Assessment

Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 brought section 144B in the Income Tax Act for making Faceless Assessment w.e.f. 1.4.2021. Sub-section (3) of the section 144B state that, for making faceless assessment, the CBDT shall set-up National Faceless Assessment Centre, Regional Faceless Assessment Centres, assessment units, verification units, technical units, review units and specify their respective jurisdiction. The Finance Act, 2020 expanded the scope of faceless assessment to cover the best judgement assessment u/s 144.

(k) Decisions

• Sec. 129 provides that whenever, during the pendency of any proceedings, an Income Tax authority is succeeded by another, the successor may continue the proceedings from the stage at which his predecessor left the proceedings. In such a case the assessee has a right to demand that –

(i) the previous proceedings or part thereof should be reopened; and

(ii) thus the assessee should be reheard before passing of the order.

It is necessary that the successor intimates, before passing of the order, to the assessee of his intention to continue the proceedings from the stage at which his predecessor had left-

CIT v. Shankar D. Dhanwatey (1995) 78 Taxman 348/212 ITR 150 (Bom.)

• Jurisdiction is not a matter of consent.

Smt. Sarita Jain v. CIT (2003) 261 ITR 499/(2004) 134 Taxman 737 (Delhi)

• Transfer of a case from one Assessing Officer to another without following procedure laid down u/s 127 –

Mrs. Mukutla Lalita v. CIT (1997) 226 ITR 23/(1998) 98 Taxman 193 (AP.)

• Absence of necessary satisfaction during assessment proceedings so as to justify valid initiation of penalty proceedings –

D.M. Manasvi v. CIT (1972) 86 ITR 557 (SC)

CIT v. Super Metal Re-Rollers (P.) Ltd. (2004)135 Taxman 407/265 ITR 82 (Delhi)

2. Principles of Natural Justice

(a) It is also known as ‘hearing opportunity’ and is based upon the rule of “audi alteram partem”. This principle is known since time immemorial. It is a fundamental rule of law that no decision must be taken which will affect the rights of any person without first giving him an opportunity of putting forward his case.

(b) The principles of natural justice are enshrined in Articles 14 & 21 of the Constitution of India. Adherence to the Principles of Natural Justice is the very soul of the administration of Justice.

(c) The principles of natural justice are fundamental in nature, very basic and it is not to be construed or mistaken as a mere formality.

(d) Decisions –

• Question arises as to what will be the consequences of violation of principles of natural justice i.e., when an assessee is denied opportunity of being heard. For example, when confession by a third party is relied upon by the Assessing Officer to draw adverse inference against an assessee with reference to any money received from such third party u/s 68 and that too without giving copies and such confessional statement of the assessee and without giving opportunity to seek cross examination of the third party, such addition cannot be sustained. This is because the material used by the Assessing Officer was not in the nature of admissible evidence. In such circumstances it has been held that the order, being a violation of principle of natural justice, is void and null –

R.B. Shreeram Durga Prasad & Fatehchand Nursing Das v. Settlement Commission (1989) 43 Taxman 34/176 ITR 169 (SC)

Prakash Chand Nahta v. CIT (2008) 170 Taxman 520/301 ITR 134 (MP)

• If principles of natural justice are violated at the stage of assumption of jurisdiction, it would nullify the entire action of subsequent orders e.g., block assessment order passed in pursuance of an invalid search –

Dr. C. Balakrishnan Nair v. CIT (1999) 103 Taxman 242/237 ITR 70 (Ker.)

• Where such violation has occurred during a validly initiated proceedings, it is curable but only before the authority who had faulted in this matter –

Guduthur Brothers v. ITO (1960) 40 ITR 298 (SC)

CIT v. N. Krishnan (1999) 235 ITR 386 (Ker.)

C.G.G. Panicker v. CIT (1999) 237 ITR 443 (Ker.)

• Reasons for the reassessment must be furnished, if demanded even before the return is filed. Even though there is no provision for communicating the reasons along with the notice, the principles of natural justice would require the same –

Mithlesh Kumar Tripathi v. CIT (2005) 149 Taxman 692/(2006) 280 ITR 16 (All.)

• It has been held that failure to follow the principles of natural justice cannot be made good in an appeal –

Tin Box Co. v CIT (2001) 116 Taxman 491/249 ITR 216 (SC)

• In spite of availability of an alternative remedy, the High Court may still exercise its writ jurisdiction in at least three contingencies: viz., (i) where the writ petition seeks enforcement of any of the fundamental rights; (ii) where there is failure of the principles of natural justice; or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act are challenged –

M. Pirai Choodi v. ITO (2008) 302 ITR 40 (Mad.)

3. Burden of Proof, Onus and Shifting of Burden

(a) In assessment proceedings, an important issue comes into play viz. burden of proof. Interestingly, burden of proof keeps on shifting just as football in a football match. Furthermore, there are certain deeming provisions which have to be given their due role to play whereby the initial burden to prove has been placed on assessee’s shoulder e.g., sections 68, 69, 69A, 69B, 69C etc.

(b) Onus is an important rule of evidence. Just as in the game of cricket, the toss decides as to whose obligation it is to ball first, in legal proceedings it is for the person on whose shoulders onus lies to defend him by laying evidence. Let us imagine a situation where there is a deadlock in the sense that neither the department has got any evidence nor the assessee. Question arises as to in such a case, the matter will be decided in whose favour? The answer will depend as to onus was on whose shoulders. Assuming that the onus was on the shoulders of the assessee and if he has failed to discharge the onus, the matter will be decided against him and vice versa.

(c) The general rule is that onus i.e., the initial burden of proof is always on the party who asserts a proposition or fact which is not self-evident. The onus to prove that the apparent is not real is on the party who claims it to be so. If no evidence is offered by a party who asserts a fact which is not self evident, the issue has to be decided against it. If the department alleges that a transaction is sham or bogus or that the assessee is benami or somebody else, burden lies upon the Assessing Officer to prove the same by laying evidence.

(d) A few examples where the onus lies on the revenue are as under :

(i) Burden to prove that the notice was actually served on the assessee.

(ii) To prove that a particular transaction is sham, bogus or a benami.

(iii) To show that a particular receipt constitutes income and that the income is liable to tax.

(iv) A particular income has accrued or arose in a particular place.

(v) Income has escaped assessment and the conditions necessary for invoking the provisions of sec. 147 exist.

(vi) To prove that an assessee has made unexplained investment, expenditure etc.

(vii) An isolated transaction constitutes an adventure in the nature of trade.

(viii) The method of accounting followed by an assessee is liable to be rejected.

(ix) To satisfy the Court that there existed reasons to believe to justify search and seizure action u/s 132.

(x) To bring on record, cogent material/evidence to establish that the trust/charitable institution is hit by the provisions of sec. 13.

(e) An illustrative list of circumstances in which onus of proving is on the assessee :

(i) Where the assessee claims that an income is exempt or a receipt is not income.

(ii) In the case of a cash credit, identity of the creditor, his creditworthiness or capacity to advance loan and the genuineness of the transaction.

(iii) Where an assessee claims deduction of an expenditure.

(iv) To establish that the amount laid out or expended by the assessee was wholly or exclusively used for the purpose of its business.

(v) To prove that a return of income or an appeal was filed in time.

(vi) To prove capital contribution by proprietor/partners.

(vii) The Assessing Officer has acted mala fide.

(f) However, law does not expect an assessee to do an impossible –

Lex cogit ad impossibilia followed in – Life Insurance Corpn. of India v. CIT (1996) 85 Taxman 313/219 ITR 410 (SC)

4. Deeming Provisions

(a) In an over-simple expression, a deeming provision is one which deems a boy to be a girl and vice versa.

(b) Deeming provision is a presumptive statement which allows legal proceedings to take place in a timely manner and without inconvenient interruptions.

(c) The word “deemed” is apt to include the obvious, the uncertain and even the impossible. Sometimes, it is used to put beyond doubt a particular construction that might otherwise be uncertain.

(d) A deeming provision is sometimes intended to enlarge the meaning of a particular word which includes matters which otherwise may or may not fall within the provision. Thus, the consequences and incidents following from a legal fiction should also be deemed to be real.

(e) There is difference between a legal fiction and a legal presumption. A legal fiction is a legal provision which creates a fact out of what is not a fact. Legal fictions are only for a definite purpose. They have to be strictly construed and they are limited to the purpose for which they are created and should not be extended beyond their legitimate field. There can be no fiction upon fiction. It assumes significance in the context of penalty provision. Since deeming provisions are created by a fiction, there can be no fiction upon fiction and, therefore, the deemed income cannot ipso facto be liable for penalties. The law is fairly well-settled that though the finding recorded in the assessment orders may be relevant to initiate penalty for concealment, yet these cannot be sufficient for holding the assessee guilty of concealment. The fictions created under secs. 68, 69, 69A, 69B and 69C by itself cannot be extended to penalty proceedings to raise the presumption about concealment of such income –

CIT v. Baroda Tin Works (1996) 221 ITR 661 (Guj.)

(f) A legal presumption is a legal inference to be drawn from a particular fact or set of facts etc. When a legal presumption is sought to be raised by a specific and distinct provision, it cannot be said to be simply clarificatory in nature but, for all intents and purposes, it has to be treated to be a substantive provision of law.

(g) An inference of fact drawn from other known or proved facts is a ‘presumption’. Three types of expressions are generally used in this context, viz.

(i) ‘May presume’

(ii) ‘Shall presume’ and

(iii) ‘Conclusive proof’.

(h) ‘May presume’ means such presumption is optional; it may be invoked or it may not be invoked. Such presumption is rebuttable. For example, in sec. 132(4A) of the Act, the words “may be presumed” have been used and presumptions are raised for the books of account, valuables etc. found in the possession of the person searched, that they belong to that person, the contents are true and so on. However, the person so searched is entitled to lead evidence to rebut such presumption.

(i) ‘Shall presume’ does not give any option to the authority but to assume it to be so. However, such presumption is also rebuttable by leading evidence.

(j) ‘Conclusive proof’ means an irrebuttable presumption. It cannot be rebutted by any amount of evidence to the contrary.

(k) A rebuttable presumption is merely a rule of evidence and it defines as to upon whose shoulders the initial onus lies. Such a person gets an opportunity to displace such presumption by leading evidence. Direct documentary evidence, circumstantial evidence, a statement of the assessee or even his mere denial may discharge the onus, depending upon facts of each case.

(l) In secs. 44AD, 44AE, 44AF any deduction allowable u/secs. 30 to 38 shall be deemed to have been allowed. Further, the written down value of any asset used for the purpose of business shall be calculated as if the assessee had claimed and actually allowed depreciation. These presumptions are of conclusive nature leaving no scope of their rebuttal.

5. Previous Year

(a) Income Tax is an annual charge on income. It is levied on total income of a previous year.

(b) For all practical purposes, it is a financial year (from 1st April to 31st March each year) immediately preceding the relevant Assessment Year.

(c) For example, for Assessment Year 2021-22, the previous year will be from 1.4.2020 to 31.3.2021. In other words, Total Income for the financial year 2020-21 (covering period from 1.4.2020 to 31.3.2021) will be chargeable to Income Tax in Assessment Year 2021-22 as per law applicable to Assessment Year 2021-22.

(d) In common parlance, previous year may mean accounting year where accounts are maintained by an assessee relating to the income accrued or received.

6. CBDT Circulars

(i) Circulars are issued by the CBDT to clarify the meaning and scope of certain provisions contained in the Act. Notifications are issued by the Central Government to give effect to the provisions of the Act.

(ii) The CBDT (Central Board of Direct Taxes) may from time to time issue orders, instructions and directions to other Income Tax autho- rities for the proper administration of the Act, which are binding on all the authorities employed in execution of this Act :

ITO v. D. Manoharlal Kothari (1999) 104 Taxman 139/236 ITR 357 (Mad.)

Grindlays Bank P.L.C. v. CIT [1993] 201 ITR 148 (Cal.)

CWT v. Sanwarmal Shivkumar [1987] 34 Taxman 492/[1988] 171 ITR 377 (Raj.)

Navnit Lal C. Javeri v. K.K. Sen (1965) 56 ITR 198 (SC)

(iii) The principal nature of circular is based on “Doctrine of Estoppel”:

Motilal Padampat Sugar Mills Co. Ltd. v. State of U.P. (1979) 118 ITR 326 (SC)

(iv) However, such circulars, directions etc. are not binding on appellate authority, the Tribunal, the Court or the assessee.

(v) A circular of the Board has the force of law and can even supplement the law in cases where it is beneficial to the assessee :

CIT v. Aspinwall & Co. Ltd. (1993) 204 ITR 225 (Ker.)

(vi) Even the circular deviated from the provisions of the Act are binding on the Assessing Officer :

Ellerman Lines Ltd. v. CIT (1971) 82 ITR 913 (SC)

Jaikishan Gopikishan & Sons v. CIT (1989) 44 Taxman 230/178 ITR 481 (MP.)

(vii) The contrary view in Union of India v. Azadi Bachao Andolan (2003) 132 Taxman 373/263 ITR 706 (SC) is, with regards, incorrect.

(viii) Circulars or general directions issued by the CBDT are binding on all officers and persons employed under the Act in view of section 119. However, the practices followed in the department or guidance in Income Tax Manual or press notifications do not have the same legal force.

7. Res Judicata

(a) Res Judicata is a phrase which has been evolved from a Latin maxim, which stand for ‘the thing has been judged’, meaning there by that the issue before the court has already been decided by another court, between the same parties.

(b) The doctrine of res judicata means “estoppel by record”. It is applicable to proceedings before Court and wherein a decision reached or a finding given in a year is automatically available in subsequent year.

(c) Res judicata is a rule that a final judgment rendered by a court of competent jurisdiction on the merits is conclusive as to the rights of the parties and their privies, putting an absolute bar to a subsequent action involving the same claim, demand or cause of action.

(d) However, as a general rule, the doctrine of res judicata does not apply to tax laws. This is because each year is an independent year and assessment is final and conclusive between the parties only in relation to that particular year for which it is made.

(e) Decisions

(i) The decisions given in one Assessment year will not be binding on the parties for subsequent years :

ITO v. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC)

Instalments Supply P. Ltd. v. Union of India 1962 AIR (SC) 53

(ii) “Each year is distinct unit year and any mistakes or errors committed in one assessment year cannot be directed to be repeated in the next year, either on the ground of estoppel or on the ground of res judicata” –

K. Sadasiva Krishnarao v. CIT (1983) 12 Taxman 231/144 ITR 270 (A.P.)

(iii) “It is true that the past history might be legitimate material, but that by itself may not be sufficient to sustain an assessment order in every case without something more” –

CIT v. Mahesh Chand (1992) 63 Taxman 27/(1993) 199 ITR 247 (All.)

(iv) Where the circumstances as also the legal position have changed in subsequent year the earlier decision can not operate as res judicata –

CIT v. Surji Devi Kunji Lal Jaipuria (1990) 53 Taxman 112/186 ITR 728 (All.)

(v) The Appellate Tribunal normally should not depart from its earlier verdict or other Tribunal to maintain uniform construction of the Act in all the States in the interest of judicial discipline. However, if there is more evidence or facts are not exactly the same, a different view can be taken –

CIT v. Brij Lal Lohia & Mahabir Prasad Khemka (1972) 84 ITR 273 (SC)

(f) Reference may be made to the undernoted case studies referred to in 7th Edition of Taxmann’s Tax Practice Manual:

(i) Case Study No. 28.2.5.B : Survey – “Estimates” found and impounded

(ii) Case Study No. 28.2.5.C : Survey – Impact on earlier years.

8. Notice

(a) A Notice, under any provision of law, emanates from elementary principle of law that hearing opportunity should be given before causing any prejudice to a person. Please also refer to service of notice. For example, it is just and fair that recovery proceedings are not launched against any assessee unless he is served with notice of demand.

(b) Failure to comply with notice may result in several adverse consequences as laid down in the Act. These are discussed at appropriate places with reference to different types of notice.

(c) IT Department can serve notice to an assessee based on the following instances :

(i) Discrepancy in return filed by the assessee

(ii) Mismatch in TDS amount

(iii) Tax Return not filed

(iv) Investment in the name of spouse or other relative

(v) High value transactions

(vi) Review the document based on which the return was filed

(vii) Random Scrutiny

(d) A Notice issued by an Income Tax authority under a wrong provision of law may be upheld under another provision of law under which such action could have haven appropriately taken. This principle, laid down by several decisions stand enacted in sec. 292B inserted w.e.f. 1.10.1975.

(e) Section 282A:

• This section provides that notice or other documents to be issued by Income Tax Authority shall be –

(i) Signed and issued in paper form; or

(ii) Communicated in electronic form by the Authority.

• The notice or other document served or issued shall be deemed to be authenticated if the name and office of a designated Income Tax Authority is printed, stamped or otherwise written thereon.

(f) Section 292BB : Notice deemed to be valid in certain circumstances.

• The department faced a big problem that assessee used to go and attend the proceedings initiated by assessing authority through any notice which were time bared.
• The assessee used to bring such defect to the notice of A.O. after wasting much time of A.O.
• To avoid such situation the Act has been amended and a new section 292BB has been inserted.
• Section 292BB creates a deeming fiction to make notice issued by Income Tax Authority to be valid, i.e. the assessee if he has appeared before A.O. in any proceedings then he can not take any of the following stands that –

-Notice was not served upon him; or

-Notice was not served upon him in time; or

-Notice was not served upon him in a proper manner.

(g) With respect to the radical changes introduced through Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, Finance Act, 2021 and various other notifications, the whole regime of Assessments has been covered under the Faceless Assessment including service of notices.

(h) Henceforth, the notices u/ss. 142(1), 142(2), 142(2A), 143(2), 148, 156, etc., along with penalty notices will be issued by the Prescribed Income Tax Authority designated at the National Faceless Assessment Centre in a centralised manner.

(i) For proforma of Notice and compliance, please refer Division 28.1.1

9. Service of Notice

(a) Service of a notice means delivering or handing over the notice to the right person concerned at the right address. Secs. 282, 283 and 284 deals with service of notice. Provisions of Civil Procedure Code are also applicable.

(b) Proper issuance of a valid notice and valid service of notice are important for assuming jurisdiction to assess, to recover tax, to levy penalty etc. issuance of various statutory notices is not an empty formality. Issue of a valid notice and its valid service are sine qua non for sustaining any assessment or re-assessment, penalty or order u/s 154.

(c) It is for the department to prove valid service of notice. It has also to prove the date of service. The presumption that all the official acts were duly performed cannot be availed for proving valid service of notice –

Rasiklal Amritlal Doshi v. A Nundy (1961) 42 ITR 35 (Bom.)

(d) A notice provided in the Act is not a matter of mere formality but it forms the very foundation of any proceeding under the Act by which an assessee is sought to be put to a financial burden. Absence of a proper notice has been held to vitiate the subsequent proceedings in the following cases :

CIT v. Har Parshad (1989) 178 ITR 591/(1990) 49 Taxman 168 (P&H) …. ref. Sec. 148

ITO v. Manmohanlal (1988) 36 Taxman 61/173 ITR 10 (Ori.) ….. ref. Sec. 221

(e) Section 282 substituted by Finance (No. 2) Act, 2009 w.e.f. 1-10-2009.

• The section used to cover the following modes for service of notices

(i) By Registered A.D. Post

(ii) Personal Service

(iii) By Advertisement in Newspaper

(iv) By affixation without order of court

(v) By substituted service, by order of court

(vi) By Courier services approved by Board

(vii) By electronic mail

(viii) By electronic mail messenger

(ix) By any other means as provided by rules made by the Board.

(f) Refusal to receive notice by Registered Post is presumed to have been served. However, where the person is not found at the address, it cannot be said that he has refused. If the Registered Letter is not properly addressed, the same cannot be presumed to have been served. A notice sent under Certificate of Posting (UPC) would not amount to proper service – M.L. Narang v. CIT (1981) 6 Taxman 61/(1982)136 ITR 108 (Delhi). A notice by way of telegram cannot be said to be a substitute for notice by post –

CIT v. Sattamdas Mohandas Sidhi (1998) 96 Taxman 263/230 ITR 591 (MP.)

(g) Manner of personal service (Rules 9 to 30 of Order 5 of Civil Procedure Code) :

(i) The person concerned.

(ii) Authorized agent of the person if he is authorized to receive notice.

(iii) Manager of business of the person.

(iv) Any adult member of family of the person residing with that person if the person is not found at his residence and he is not likely to be found within reasonable time and he has no other authorized agent to receive the notice.

(h) Service by Affixation of Notice :

(i) This is not a normal mode of service. After exhausting all other modes of service, this exceptional mode can be invoked.

(ii) As per Civil Procedure Code, a copy of notice can be affixed outside, on the door or some other conspicuous part of the premises of the person, in the following circumstances :

• If the person, his authorized agent or family member refuses to receive the notice.
• If the person cannot be found at his given address and he is not likely to be found within a reasonable time and there is no authorized agent for the purpose.

(iii) After affixation of notice, the serving officer is required to make an affidavit stating the details of such affixation.

(iv) Substituted service, by order of the court (Order 5, Rule 20 of the CPC). Where the court is satisfied that the defendant is keeping out the way for the purpose of avoiding service or for any other reason, the summons cannot be served in the ordinary way, the court shall order the summons to be served by affixture.

(i) Service on various categories of assessees :

Category	Who can receive?
Partnership Firm	Any partner
Reconstituted Firm	Any partner of the new firm
Dissolved Firm	Any partner of the dissolved firm
HUF	Any adult member (including a lady)
Disrupted HUF	Erstwhile Karta or if Karta is dead, then all the adult members of the erstwhile HUF
A.O.P.	Any member or its principal officer
Dissolved A.O.P.	Any member of the association immediately before dissolution
Trust	Any Trustee
Individual	The person concerned, his agent authorised for this purpose, manager in his business or any adult member of his family.
Dead Person	Notice issued in the name of a dead person is invalid. In such case, notice should be addressed to and served upon legal heir of the deceased.