CIT v. Rajesh Kumar Sharma

311 ITR 235High Court2009#5501 most cited

What is CIT v. Rajesh Kumar Sharma authority for?

Service of a notice or requisition under the Income-tax Act must be made in accordance with Section 282(1), which allows for service by post or as if it were a summons under the Code of Civil Procedure, 1908. Rules 12 to 15 of Order V of the CPC are relevant, emphasizing personal service where practicable.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v Rajesh Kumar Sharma · Section 282 · Section 148 · service of notice · Code of Civil Procedure · Order V · personal service · summons · notice by post

Sections most often in play

Section 144Section 147Section 148Section 143(3)Section 149Section 153(2)Section 271(1)(c)Section 282(1)

Issues it is cited on

section 148(1)section 292bbsection 282section 292bsection 149service of noticesection 292escapement of incomesection 29reason to believenotice under section 148reassessment proceedings

Judgments citing CIT v. Rajesh Kumar Sharma

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

…padhyaya v. Shanabhai P. Patel, 166 ITR 163 (SC), CIT v. Mintu Kalia, 253 ITR 334 (Gau), Commissioner of Income Tax v. Thayaballi Mulla Jeevaji Kapasi (Decd.), 66 ITR 147 (SC), CIT v. Harish J Punjabi 297 ITR 424 (Del), CIT v. Rajesh Kumar Sharma 311 ITR 235 (Del), P. N. Sasikumar v. CIT 170 ITR 80 (Ker), CIT v. Mani Kakar 18 DTR 145 and an order of this court in CIT v. Eshaan Holding P. Ltd. ITA No. 1171 of 2008 dated 31-08-2009. 9. In the case of R.K. Upadhyaya (supra) it was held by the Supreme Court that since the Assessing Officer had issued notice of re-assessment under Section 147 by…