C.C.AIavi Haji v. Palapatty Muhammed

6 SCC 555Reported decision2007#7063 most cited

What is C.C.AIavi Haji v. Palapatty Muhammed authority for?

When a notice is sent by registered post to the correct address, it is deemed to have been served at the time it would ordinarily be delivered, unless the contrary is proven by the addressee. This principle applies even if the notice is returned unserved.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2025.

Also referred to as

C.C.AIavi Haji v. Palapatty Muhammed · section 27 · General Clauses Act · deemed service · registered post · notice unserved · postal department · addressee knowledge

Also reported as

137 Comp Cas 692

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 149Section 254(2)Section 271(1)(c)

Issues it is cited on

kelvinatormere change of opinionspecified authoritysection 292bsection 148a(b)section 292change of opinionsection 149section 148asection 29tangible materialservice of notice

Judgments citing C.C.AIavi Haji v. Palapatty Muhammed

Income Tax Officer, Kautaliya Bhavan, Bkc vs. Rajnish Bharti HUF, Darukhana

In the result, both the appeals of the assessee are dismissed

ITA 4378/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…sing Officer would be justified in sending notice at the available address mentioned in the PAN Database. 8. Reference has further been made to judgment of Hon'ble the Supreme Court of India in a case of C.C. Alavi Haji v. Palapetty Muhammed [2007] 77 SCL 117/6 SCC 555, wherein it has been held as under:- "Section 27 gives rise to a presumption that service of notice has been effected when it is sent to the correct address by registered post. In view of the said presumption, when stating that a notice has been sent by registered post to the address of the drawer, it is unnecessary to further aver in the complaint…

Income Tax Officer 41(3)(3), Bkc vs. Rajnish Bharti HUF, Darukhana

In the result, both the appeals of the assessee are dismissed

ITA 4377/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…sing Officer would be justified in sending notice at the available address mentioned in the PAN Database. 8. Reference has further been made to judgment of Hon'ble the Supreme Court of India in a case of C.C. Alavi Haji v. Palapetty Muhammed [2007] 77 SCL 117/6 SCC 555, wherein it has been held as under:- "Section 27 gives rise to a presumption that service of notice has been effected when it is sent to the correct address by registered post. In view of the said presumption, when stating that a notice has been sent by registered post to the address of the drawer, it is unnecessary to further aver in the complaint…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3941/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…r been made to judgment of Hon'ble the Supreme Court of India in a case of C.C. Alavi Haji v. Supreme Court of India in a case of C.C. Alavi Haji v. Supreme Court of India in a case of C.C. Alavi Haji v. Palapetty Muhammed Palapetty Muhammed [2007] 77 SCL 117/6 SCC 555, wherein , wherein it has been held as under: it has been held as under:- "Section 27 gives rise to a presumption that service of notice "Section 27 gives rise to a presumption that service of notice "Section 27 gives rise to a presumption that service of notice has been effected when it is sent to the correct address by has been effected when it i…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3912/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…r been made to judgment of Hon'ble the Supreme Court of India in a case of C.C. Alavi Haji v. Supreme Court of India in a case of C.C. Alavi Haji v. Supreme Court of India in a case of C.C. Alavi Haji v. Palapetty Muhammed Palapetty Muhammed [2007] 77 SCL 117/6 SCC 555, wherein , wherein it has been held as under: it has been held as under:- "Section 27 gives rise to a presumption that service of notice "Section 27 gives rise to a presumption that service of notice "Section 27 gives rise to a presumption that service of notice has been effected when it is sent to the correct address by has been effected when it i…

The Pr. Commissioner of Income Tax - 15 vs. Shri Harish Bhasin

ITA/570/2023HC Delhi09 Dec 2024

Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 139(1)Section 142(1)Section 144Section 147Section 148

…ment unserved/undelivered is deemed service. For this I rely on the judgments in Mayawati vs CIT & others 321 ITR 349 (Del) wherein following the judgment of the Hon'ble Supreme Court in C.C.AIavi Haji vs Palapatty Muhammed (2007) 137 Comp Cas 692, (2007) 6 SCC 555 wherein the Hon'ble Supreme Court held that "in view of Sec.27 of the General Clauses at when a notice has been sent by registered post to the address of the drawer it is necessary to further aver in the complaint that in spite of the return of the notice unserved it is deemed to have been served or that the addressee is deemed to have knowle…

The Pr. Commissioner of Income Tax - 15 vs. Shri Harish Bhasin

ITA/572/2023HC Delhi09 Dec 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE DHARMESH SHARMA

Section 139(1)Section 142(1)Section 144Section 147Section 148

…ment unserved/undelivered is deemed service. For this I rely on the judgments in Mayawati vs CIT & others 321 ITR 349 (Del) wherein following the judgment of the Hon'ble Supreme Court in C.C.AIavi Haji vs Palapatty Muhammed (2007) 137 Comp Cas 692, (2007) 6 SCC 555 wherein the Hon'ble Supreme Court held that "in view of Sec.27 of the General Clauses at when a notice has been sent by registered post to the address of the drawer it is necessary to further aver in the complaint that in spite of the return of the notice unserved it is deemed to have been served or that the addressee is deemed to have knowle…

The Pr. Commissioner of Income Tax -15 vs. Shri Harish Bhasin

ITA/574/2023HC Delhi09 Dec 2024

Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 139(1)Section 142(1)Section 144Section 147Section 148

…ment unserved/undelivered is deemed service. For this I rely on the judgments in Mayawati vs CIT & others 321 ITR 349 (Del) wherein following the judgment of the Hon'ble Supreme Court in C.C.AIavi Haji vs Palapatty Muhammed (2007) 137 Comp Cas 692, (2007) 6 SCC 555 wherein the Hon'ble Supreme Court held that "in view of Sec.27 of the General Clauses at when a notice has been sent by registered post to the address of the drawer it is necessary to further aver in the complaint that in spite of the return of the notice unserved it is deemed to have been served or that the addressee is deemed to have knowle…

Pr.Commissioner vs. M/S Shriram Chits

ITA/814/2018HC Karnataka07 Dec 2020

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.814 Of 2018 Between:

Section 138Section 313Section 378Section 378(4)

…sought for dismissal of the appeal. 12. Heard elaborate arguments of learned Amicus Curiae and learned counsel for respondent and perused the record. 1 (2019) 4 SCC 197 2 (2010) 11 SCC 441 3 (2007) 6 SCC 555 4 (2023) 10 SCC 148 5 2022 SCC Online SC 1131 - 6 - CRL.A No. 814 of 2018 NC: 2024:KHC:8706 13. Before going to the merits of the case, it is necessary to examine whether the legal notice is duly served on the accused or not. During the trial, the accused has taken up a specific defence that the notice is not duly served…

The Commisioner of Income Tax vs. M/S Ntt Data Global Advisory Services Pvt Ltd

ITA/544/2013HC Karnataka12 Nov 2020

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.544 Of 2013 (A) Between:

Section 118Section 138Section 142(1)(b)Section 378(4)

…ddress is appearing as - 8 - CRL.A.No.544 of 2013 shown in the cause title of the complaint. In this context, it is useful to refer the judgment of Hon'ble Apex Court in C C Alavi Haji vs. Palapatti Muhammed and Another reported in (2007) 6 SCC 555 wherein it has been observed and held in para 13 and 14 as under : "13. According to Section 114 of the Act, read with Illustration (f) thereunder, when it appears to the court that the common course of business renders it probable that a thing would happen, the court may draw presumption that the thing would have happened, unless there are…

Commissioner of Income vs. M/S Prasad Technology

ITA/496/2013HC Karnataka28 Sept 2020

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.496 Of 2013 (A) Between: John Kennady S/O.Ponnuswamy, 40 Years, No.36, 1St Main Road, Munireddu Layout, Horamavu, Bangalore-43. …Appellant (By Sri. B.Ravindra, Advocate) And: K.Narasimha S/O. Kannan, No.E 4 P 73, Annaellam, B.No.3Rd Street Ulsoor, Bangalore-560 008 …Respondent (By Sri. S.S.Koti, Advocate)

Section 118Section 138Section 142(1)(b)Section 378(4)

…did not claim the notice, then it will have to be held that there is deemed service of notice. In this context of the matter, it is useful to refer the judgment of Hon'ble Apex Court in C C Alavi Haji vs. Palapatti Muhammed and Another reported in (2007) 6 SCC 555 wherein it has been observed and held in para 13 and 14 as under : "13. According to Section 114 of the Act, read with Illustration (f) thereunder, when it appears to the court that the common course of business renders it probable that a thing would happen, the court may draw presumption that the thing would have happened, unless there are…

Kapil Gupta, Delhi vs. ITO, Ward-55(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4635/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Feb 2020AY 2010-11

Bench: Mrs. Diva Singhassessment Year: 2010 -11 Kapil Gupta Income Tax Officer, 2039/3, Shiv Shakti Market, Ward-55(4), Vs. Katra Lachhu Singh, New Delhi-110002. Bhagirath Palace, Delhi-110006 Pan : Aeapg 3178B (Appellant) (Respondent) Appellant By None Respondent By Sh. Pradeep Singh Gautam, Sr. D.R. Date Of Hearing 03.02.2020 Date Of Pronouncement 06.02.2020 O R D E R

Section 143(3)Section 144Section 147Section 148Section 148(1)

…by the bank. The Page 2 of 7 Kapil Gupta vs. ITO service on the last known address by speed post is deemed to be a valid service as laid down by the Hon’ble Supreme Court: In the case of C.C. Alavi Haji vs Palapetty Muhammed & Anr in appeal No. 767 of2007 (6 SCC 555) before a three member Bench. It was a matter in which the notice for initiating legal proceedings for dishonor of a cheque was sent to the drawer by post. The same returned unserved. Thereafter the payee attached the same with his complaint filed with the Court. The question before the Bench was as under:- Whether in absence of any averments in th…

Principal Commissioner of Income Tax, Rajahmundry vs. Sri Kavivarapu Venu, E.G.Dist

ITTA/707/2017HC Telangana22 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Nagesh Vitthal Salgaonkar, Mumbai vs. Dy. Commissioner of Income Tax-24(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3079/MUM/2016[2008-09]Status: DisposedITAT Mumbai20 Jan 2017AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhnagesh Vitthal Salgaonkar, फनाभ/ Dcit 24(3), Flat No.4, „B‟ Wing, Saburbina Mumbai. Vs. Coop. Housing Society, Siddharth Nagar, Road No.17, Vidyaniketan Marg, Goregaon (W), Mumbai-62. स्थामी रेखा सं./ Pan : Bbnps4489Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Mandar VaidyaFor Respondent: Shri M.C. Omi Ningshen, DR
Section 154Section 54E

…ay the purchaser got the rights on the property and therefore, the original claim of the assessee is proper. In this regard, Ld AR cited the judgment of the Hon‟ble Supreme Court in the case of Janak Dulari Devi and Another vs. Kapildeo Rai and Another [2011] 6 SCC 555. Bringing our attention to para 13 in page 564 of the said judgment (supra), Ld Counsel for the assessee read out the following:- “13. Where the sale deed recites that on receipt of the total consideration by the vendor, the property was conveyed and possession was delivered, the clear intention is that title would pass and possession would be deli…

The Commissioner Of Income Tax, Vijayawada vs. M/s. Maruthi Wines

Accordingly the appeals filed by the Revenue are allowed, and

ITTA/493/2010HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence.

Section 260A

…he Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] (2007) 6 SCC 555 [3] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

The Commissioner of Income Tax vs. M/s Durga Wines

Accordingly the appeals filed by the Revenue are allowed, and

ITTA/510/2010HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence.

Section 260A

…he Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] (2007) 6 SCC 555 [3] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

The Commissioner of Incometax vs. M/s. Swarna Wines

Accordingly the appeals filed by the Revenue are allowed, and

ITTA/237/2008HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence.

Section 260A

…he Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] (2007) 6 SCC 555 [3] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

C.C.AIavi Haji v. Palapatty Muhammed (6 SCC 555) — Cited in 16 Judgments | BharatTax