178. Service of notice.-
1[(1) A notice, an assessment order, a form of computation of tax or refund, or any other document may be served on the person named therein either by registered post or in the manner provided for service of a summons issued by a Court under the Code of Civil Procedure, 1908 (Act V of 1908):
Provided that where a notice, an assessment order, a form of computation of tax or refund, or any other document is received by an authorized representative as referred to in section on 174, such receipt by the authorized representative, shall be construed as valid service on that person.]
2[(1A) In providing service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.]
(2) A notice may be addressed-
(a) in the case of a firm or a Hindu undivided family, to any member of the firm, or the manager or any adult male member of the family;
(b) in the case of a local authority or a company, to the principal officer thereof;
(c) in the case of other body or association of persons, to the principal officer or any member thereof;
(d) in a case where a firm or association of persons is dissolved, to any person who was a member of the firm or association, as the case may be, immediately before such dissolution;
(e) in a case where a business or profession is discontinued to which section 89 applies, if the business or profession discontinued was-
(i) that of an individual, to the person whose income is to be assessed;
(ii) that of a company, to the principal officer thereof; and
(iii) that of a firm or association of persons, to any person who was a partner of such firm or a member of such association, as the case may be, at the time of the discontinuance;
(f) in a case where a finding of partition has been recorded under section 90 in respect of a Hindu undivided family, to the person who was the last manager of the family or, if such person is dead, to all adult male persons who were members of the family immediately before the partition; and
(g) in any other case, not being an individual, to the person who manages or controls the affairs of the person or institution concerned.
(3) The validity of any notice or of the service of any notice shall not be called in question after the return in response to the notice has been filed or the notice has been complied with.
3[Explanation.- In this section, "notice" includes order or requisition made or issued under this Ordinance.]
4[178A. System generated notice, order, etc.- A notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt generated by computer or electronic system specified by the Board shall have the same meaning and effect of the notice, order, requisition, certificate, communication, letter or an acknowledgment of receipt issued or served under this Ordinance.
178B. Electronic filing, etc.- Where any return, statement, application or document is to be filed to an income tax authority or the Taxes Appellate Tribunal under any provision of this Ordinance, the return, statement, application or document may be filed in such electronic, computer readable or machine readable form and manner as may be specified by the Board.]
1Subs. by F.A. 2012
2Ins. by F.A. 1993 & omitted by F.A. 1997
3Ins. by F.A. 1993
4Ins. by F.A. 2017
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