CIT v. M.B. Energy Corporation

214 CTR 445High Court2008#23639 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2021.

Judgments citing CIT v. M.B. Energy Corporation

Sh. Sukhpal Chowdhary, New Delhi vs. ACIT, New Delhi

ITA 342/DEL/2013[2008-09]Status: DisposedITAT Delhi07 Dec 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra(Through Video Conferencing)

For Appellant: Shri T. R. Talwar, AdvocateFor Respondent: Shri H. K. Chaudhary
Section 142(1)Section 143(2)Section 144Section 69

…eived back, it could be presumed that it had reached assessee, particularly when no affidavit had been filed by assessee to effect that notice was not received by it. 2. CIT Vs Yamu Industries Ltd [20081 167 Taxman 67 (Delhi)/[20081 306 ITR 309 (Delhi)/(2008) 214 CTR 445 (Delhi) (Copy Enclosed) where Hon’ble Delhi High Court held that where notice under section 143(2) sent by registered post at correct address of assessee had not been received back 'unserved’ within period of thirty days of its issuance, there was a presumption under law that said notice had been duly served upon assessee within period of limita…

ITO, New Delhi vs. Gautam Automobiles Pvt. Ltd., New Delhi

In the result, appeal of Assessee allowed and appeal of Revenue dismissed

ITA 3632/DEL/2013[2009-10]Status: DisposedITAT Delhi09 May 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Smt. Rinku Singh, Sr. D.R
Section 143(2)Section 143(3)

…ipt of speed post along with notice under section 143(2) dated 30.08.2000 also placed on record. The Ld. D.R. relied upon Judgments of Hon’ble Delhi High Court in the case of CIT vs. M.B. Energy Corporation 337 ITR 389 (Del.) and CIT vs. Yanu Industries Ltd., 214 CTR 445 (Del.). 9. We have considered the rival submissions. It is not in dispute that assessee filed return of income on 13 ITA.Nos. 1942 & 3632/Del./2013 Gautam Automobiles Pvt. Ltd., New Delhi. 29.09.2009 and therefore, as per proviso to Section 143(2) of the I.T. Act, notice under section 143(2) should have been served at any time within the period…

Gautam Automobiles Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of Assessee allowed and appeal of Revenue dismissed

ITA 1942/DEL/2013[2009-10]Status: DisposedITAT Delhi09 May 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Smt. Rinku Singh, Sr. D.R
Section 143(2)Section 143(3)

…ipt of speed post along with notice under section 143(2) dated 30.08.2000 also placed on record. The Ld. D.R. relied upon Judgments of Hon’ble Delhi High Court in the case of CIT vs. M.B. Energy Corporation 337 ITR 389 (Del.) and CIT vs. Yanu Industries Ltd., 214 CTR 445 (Del.). 9. We have considered the rival submissions. It is not in dispute that assessee filed return of income on 13 ITA.Nos. 1942 & 3632/Del./2013 Gautam Automobiles Pvt. Ltd., New Delhi. 29.09.2009 and therefore, as per proviso to Section 143(2) of the I.T. Act, notice under section 143(2) should have been served at any time within the period…

CIT v. M.B. Energy Corporation (214 CTR 445) — Cited in 3 Judgments | BharatTax