Commissioner of Income Tax, West Bengal v. Malchand Surana

28 ITR 684High Court1955#20281 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2018 to 2022.

Judgments citing Commissioner of Income Tax, West Bengal v. Malchand Surana

Ramakrishna Murali, Bangalore vs. Income Tax Officer, Ward-6(3)(1), Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 975/BANG/2022[2012-13]Status: DisposedITAT Bangalore30 Dec 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Shri Raghavendra Chakravarthy, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 143(3)Section 250Section 271D

…to receive the letter on the addressee’s behalf, would not be sufficient to prove that there has been no proper service. For this proposition, we place reliance on the judgement of Hon’ble Supreme Court in the following case: 1. CIT Vs. Malchand Surana (1955) 28 ITR 684 (Cal); 2. R.P. Saha v. CIT (1955) 27 ITR 231 (Dacca); 3. Bhopal Trading Co., v. CIT (1955) 28 ITR 478 (All); 4. MX De Noronha & Sons v. CIT (1950) 18 ITR 928 (All.); 5. Bharat Glass Factory v. STO, (1968) 21 STC 445 (All.); 6. Giri Mam Chand & Co. v. ITO (1978) CTR (All) 446, 449). However, in the present case, the penalty order sent by AO, addres…

Girirajkripa Developers Private Limited, Jaipur vs. ITO, Ward-3(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 168/JPR/2020[2010-11]Status: DisposedITAT Jaipur10 Sept 2020AY 2010-11
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri B.K. Gupta (Addl.CIT)
Section 142(1)Section 143(2)Section 147Section 148Section 2(47)Section 234ASection 271(1)(c)Section 50C

…such case it is for the department to prove that notice has been served in accordance with provisions of order V of the Code of Civil Procedure, particularly rules 16 to 20 thereof. Reliance is placed on the following decisions: (i) CIT vs. Mal Chand Surana 28 ITR 684 (Cal) (ii) Saha Vs. CIT 27 ITR 231 (Cal) In the case of the company the notice has to be served either upon to the assessee i.e. the Directors or upon the Principal Officer or any person duly authorized by the company. In this case none of these conditions are fulfilled. Notice has not been served on directors or on the Principal Officer of the co…

The Commissioner of Income Tax vs. M/S Sudev Industries Ltd

ITA/805/2005HC Delhi31 May 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…n a notice or summons are sent by registered post, the constructions which apply are different from those which apply to service through a process server or an Inspector, as was held in Commissioner of Income Tax, West Bengal versus Malchand Surana, (1955) 28 ITR 684 (Cal.). 13. Service through registered letters is one of the commonest types/mode of service. Where registered letter duly pre-paid and properly addressed is issued, Courts invoke presumption under Section 27 of the General Clauses Act and Illustration (f) of Section 114 of the Evidence Act. Refusal to accept notice is treated as proper s…

The Commissioner of Income Tax-III vs. M/S Sudev Industries Limited

ITA-805/2005HC Delhi31 May 2018
Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…n a notice or summons are sent by registered post, the constructions which apply are different from those which apply to service through a process server or an Inspector, as was held in Commissioner of Income Tax, West Bengal versus Malchand Surana, (1955) 28 ITR 684 (Cal.). 13. Service through registered letters is one of the commonest types/mode of service. Where registered letter duly pre-paid and properly addressed is issued, Courts invoke presumption under Section 27 of the General Clauses Act and Illustration (f) of Section 114 of the Evidence Act. Refusal to accept notice is treated as proper s…

Commissioner of Income Tax, West Bengal v. Malchand Surana (28 ITR 684) — Cited in 4 Judgments | BharatTax