CIT v. Shanker Lal Ved Prakash

101 ITD 117Income Tax Appellate Tribunal2006#21939 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 143(2)Section 143(3)Section 147 Section 148 Section 149 Section 151 Section 250

Judgments citing CIT v. Shanker Lal Ved Prakash

M/S MAN DIESEL & TURBO INDIA LTD.,,MAHARASHTRA vs. DCIT, NEW DELHI

In the result, assessee’s appeal is hereby dismissed

ITA 4295/DEL/2015[2003-04]Status: DisposedITAT Delhi20 Aug 2024AY 2003-04

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singha.Y. 2003-04

Section 143(3)Section 147Section 148Section 250

…on 23.03.2010, the New Delhi address was valid address. Further, the notice sent by speed post did not return unserved. Therefore, it is clear that notice was duly served upon the assessee. Reliance is placed on Capital Gem Overseas (P) Ltd. vis ITO(ITAT, Del)101 ITD 117. The contention that letter for change of address was filed on 30.09.2009 and notice u/s 143(2) for the AY 2007-08 was issued at the changed address, is also without any merit. Because in the above letter and the notice for AY 2007-08, name is shown as "Man Diesel India Ltd." whereas the name of the assessee at the time of original assessment for…

RAVINDER PAL SINGH,NEW DELHI vs. ITO, WARD-63(2), NEW DELHI

In the result, appeal filed by the assessee is allowed for statistical

ITA 7864/DEL/2018[2014-15]Status: DisposedITAT Delhi13 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu

For Appellant: Sh. Virender Chauhan, CAFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR

…given in column 17 of form 35 as well as by speed post on the address given in column 17 of form 35 and this was served as this did not come back unserved. Reliance is placed on the decision of Hon'ble ITAT Delhi in the case of Capital Gem overseas (p.) Ltd. 101 ITD 117 where Hon'ble Bench has observed that "Thus, in view of the amended provision of the CPC, firstly, the mode of sending notice through speed/registered post is recognized mode and secondly, a presumption can be drawn regarding service by speed post within 3-4 days in the instant case, where the assessee was living in the city of Delhi. Consequentl…

M/S. AROGYAM EDUCATIONAL TRUST,DEHRADUN vs. CIT, DEHRADUN

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 6388/DEL/2013[]Status: DisposedITAT Delhi04 Nov 2015

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 6388/Del/2013 : Asstt. Year : Arogyam Educational Trust, Vs Commissioner Of Income Tax, Sanjay Bazar, 180/156, Syed Aayakar Bhawan, 13A, Subhash Mohalla, Chakrata Road, Road, Dehradun-248001 Dehradun-248001 (Appellant) (Respondent) Pan No. Aadta5498H Assessee By : None Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 20.10.2015 Date Of Pronouncement : 04.11.2015 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 25.09.2013 Of Ld. Cit, Dehradun. 2. The Only Ground Raised In This Appeal Reads As Under:

For Appellant: NoneFor Respondent: Sh. S. K. Jain, Sr. DR

Section 12A

…ed by the ld. CIT, Dehradun, did not returned back, therefore, it is presumed that those were served. The reliance was placed on the following case laws: " CIT Vs Shanker Lal Ved Prakash (2008) 300 ITR 243 (Del) " Capital Gem Overseas (P.) Ltd. Vs ITO (2006) 101 ITD 117 (Del) 5. The ld. CIT DR also submitted that the assessee did not furnish the requisite details asked by the ld. CIT, therefore, the application moved by the assessee u/s 12A(a) of the Act was rightly rejected. 6. We have considered the submissions of the ld. CIT DR and perused the material available on the record. In the present case, it is noti…