CIT v. Hotline International Pvt. Ltd.

296 ITR 333High Court2008#2469 most cited

What is CIT v. Hotline International Pvt. Ltd. authority for?

Section 282 of the Income Tax Act, 1961 specifies the modes for serving notices, including by post or summons under the Code of Civil Procedure. A valid service of notice is essential for assessment or reassessment proceedings, and its absence renders such proceedings bad in law.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Hotline International Pvt. Ltd. · service of notice · Section 282 · Income Tax Act · mode of service · Section 148 notice · invalid notice · reassessment proceedings quashed · presumption of service · Section 27 General Clauses Act · CPC Order V Rule 19A

Also reported as

161 Taxmann 104

Sections most often in play

Section 147Section 148Section 143(3)Section 144Section 271(1)(c)Section 143(2)Section 69ASection 142(1)

Issues it is cited on

section 282(1)section 148(1)section 282section 292bbsection 292bwithin four yearssection 21service of noticesection 292ex-parte assessmentsection 29section 28

Judgments citing CIT v. Hotline International Pvt. Ltd.

Commissioner of Income Tax

ITA/849/2008HC Delhi21 Nov 2011
Section 139Section 142Section 143(2)Section 143(3)Section 260A

…assumption is based on surmises. 9. Ld. counsel for the respondent-assessee has submitted that the aforesaid service by affixture at the new address should not be treated as invalid service. She has relied on CIT Vs. Hotline International P. Ltd. (2008) 296 ITR 333 (Del.), CIT Vs. Yamu Industries Ltd. (2008) 306 ITR 309 (Del.), Ravi Datt Vs. Chuni Lal ILR (2004) 1 Del. 470 and decision of the Supreme Court in Yakub Abdul Razak Memon Vs. Competent Authority (1997) 11 SCC 421. 10. In Yakub Abdul Razak Memon Vs. Competent Authority (supra) notice had been served by affixture without any attempt by the…

Venad Properties Private Limited

ITA/1525/2010HC Delhi11 Nov 2011
Section 127Section 132Section 144Section 158Section 158BSection 260A

…ITA No. 1525/2010 Page 1 of 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 1525 OF 2010 Reserved on : 18th October, 2011. % Date of Decision : 11th November, 2011. VENAD PROPERTIES PRIVATE LIMITED .... Appellant Through Mr. C.S. Aggarwal, Sr. Advocate with Mr. Prakash Kumar, Advocate. VERSUS COMMISSIONER OF INCOME TAX …..Respondent Thro…

Commissioner of Income Tax vs. Three Dee Exim Pvt Ltd

ITA - 1604 / 2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

Commissioner of Income Tax vs. Three Exim Pvt Ltd

ITA - 1778 / 2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1778/2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

The Commissioner of Income Tax – VI vs. Three Dee Exim Pvt. Ltd

ITA/1604/2010HC Delhi25 Mar 2011
Section 142(1)Section 143Section 147Section 148

…ITA No.1604/2010 & 1778/2010 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + I.T.A. No.1604/2010 & ITA No. 1778/2010 1. I.T.A. No.1604/2010 % Date of Decision: 25.03.2011 Reserved on : 04.03.2011 THE COMMISSIONER OF INCOME TAX – VI ... APPELLANT Through: Ms.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocate Versus THREE DEE EXIM PVT. LTD. ...RESPONDENT Through: Dr.Rakesh Gupta with Dr.Raj K. Agarwal, Ms.Poonam Ahuja, Ms.Rani Kiyala and Mr.Johnson Bara, Advocates.…

Ritz Theater vs. Income Tax Officer

Accordingly, they are dismissed without any

ITA/978/2010HC Delhi25 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 282Section 67(2)

…ed in Y. Narayana Chetty and Anr. V. The Income Tax Officer, Nellore and Ors., (1959) 35 ITR 388 SC, Jindal Photo Films Ltd. V. The Deputy Commissioner of Income Tax, (1998) 234 ITR 170 Delhi, Commissioner of Income Tax v. Hotline International Pvt. Ltd., 296 ITR 333 Delhi, Commissioner of Income Tax v. Shitalal Prasad Kharag Prasad, (2006) 280 ITR 541 (All), Commissioner of Income Tax v. Sh. Ashok Kumar Bharti and Anr., (2006) 282 ITR 496, State of Uttar Pradesh v. Mohammad Noah, (1958) 1 SCR 595, Koran Singh and ors. V. Chaman Paswan and ors., AIR 1954 SC 340, Rane Break Lining (supra) and Nanalal Tri…