Section 282A of Income Tax Act "Authentication of notices and other documents"
282A. (1) Where this Act requires a notice or other
document to be issued by any income-tax authority, such
notice or other document shall be signed and issued in paper
form or communicated in electronic form by that authority in
accordance with such procedure as may be prescribed.
(2) Every notice or other document to be issued, served or
given for the purposes of this Act by any income-tax
authority, shall be deemed to be authenticated if the name
and office of a designated income-tax authority is printed,
stamped or otherwise written thereon.
(3) For the purposes of this section, a designated
income-tax authority shall mean any income-tax authority
authorised by the Board to issue, serve or give such notice
or other document after authentication in the manner as
provided in sub- section (2).
283. (1) After a finding of total partition has been
recorded by the Assessing Officer under section 171 in
respect of any Hindu family, notices under this Act in
respect of the income of the Hindu family shall be served on
the person who was the last manager of the Hindu family, or,
if such person is dead, then on all adults who were members
of the Hindu family immediately before the partition.
(2) Where a firm or other association of persons is
dissolved, notices under this Act in respect of the income
of the firm or association may be served on any person who
was a partner (not being a minor) or member of the
association, as the case may be, immediately before its
dissolution.