Appointment of a representative of the Assisi to determine the service of notice / assessment order on Sections 137 (2), 172 and 131 of the Non-Resident Assisi, in the present case, was a non-Resident individual and the return for the assessment year was assessed by the Assisi's brother. Was filed. The taxation officer recorded the previous review order because during the period of this assessment Gacy was based in a foreign country, the notice / assessment order was neither submitted to the SC nor to any reviewer's representative. The first step was to take control of the gambling. The information about the tax officer who was a non-resident of the SC, who represented / appointed the representative of the correspondent, was also given the opportunity to hear the philosophy behind it, that the department was non-resident. Submit a notice whose address was not generally known and found out by himself, then he could appoint his own lawyer in writing. Even so, the law gave the department the authority to appoint its own representative, I would be equally responsible for paying the assessed dues, because in this case the reviewer should write to his brother. R was neither offered nor the person with whom he had formed a relationship, alleging tension and having lost interest in pursuing the case, because the assessment was not enforceable against the assessment. That he had no service in his personal capacity, nor had he appointed his brother as his lawyer, in question, was responsible for canceling the delay in filing an appeal before the First Appellate Authority. had gone