Fateh Chand Agarwal v. CWT, 97 ITR 701 (Orissa); B. Johar Forest Works v. CIT

THE PR. COMMISSIONER OF INCOME TAX - 15 vs. SHRI HARISH BHASIN

Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA

…overting evidence/material on record and where there is no contrary material as to delivery of communication and arrangements entered into with postal authorities in this respect, service of notice can be said to be within time"; R.L. Narang vs CIT (1982) 136 ITR 108 (Del) wherein it has been held that "the Income Tax Act is a Central Act and S.282 provides for a service by post. As such the provisions of S.27 of the General Clauses Act are applicable .... in order to presume service having been effected, the document or letter This is a digitally signed order. The authenticity of the order can be re-ver…

THE PR. COMMISSIONER OF INCOME TAX - 15 vs. SHRI HARISH BHASIN

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE DHARMESH SHARMA

…overting evidence/material on record and where there is no contrary material as to delivery of communication and arrangements entered into with postal authorities in this respect, service of notice can be said to be within time"; R.L. Narang vs CIT (1982) 136 ITR 108 (Del) wherein it has been held that "the Income Tax Act is a Central Act and S.282 provides for a service by post. As such the provisions of S.27 of the General Clauses Act are applicable .... in order to presume service having been effected, the document or letter This is a digitally signed order. The authenticity of the order can be re-ver…

THE PR. COMMISSIONER OF INCOME TAX -15 vs. SHRI HARISH BHASIN

Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA

…overting evidence/material on record and where there is no contrary material as to delivery of communication and arrangements entered into with postal authorities in this respect, service of notice can be said to be within time"; R.L. Narang vs CIT (1982) 136 ITR 108 (Del) wherein it has been held that "the Income Tax Act is a Central Act and S.282 provides for a service by post. As such the provisions of S.27 of the General Clauses Act are applicable .... in order to presume service having been effected, the document or letter This is a digitally signed order. The authenticity of the order can be re-ver…

FLOVEL ENERGY PVT LTD,NEW DELHI vs. ACIT CIRCLE-9(1), NEW DELHI

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

…and dispatched through registered post, there is a presumption that it has been served on the assessee:- 7 i) CIT vs. Vins Overseas India Ltd. (2008) 305 ITR 320 (Del); ii) CIT vs. Madhsy Films (P) Ltd. (2008) 301 ITR 69 (Del); iii) R.L. Narang vs. CIT (1982) 136 ITR 108 (Del); & iv) CIT vs. Shanker Lal Ved Prakash (2008) 300 ITR 243 (Del). 7. Referring to the following decisions, he submitted that notice u/s 143(2) is compulsory even in reassessment proceedings and absence of issue of notice within the statutory period makes such assessment invalid and bad in law:- i) Mrs. C. Malathy vs. ITO (2004) 89 TTJ 938…

COMMISSIONER OF INCOME TAX vs. THREE DEE EXIM PVT LTD

…se is also absolutely distinguishable from the present case. 17. Learned counsel for the assessee also relied upon the cases of Fateh Chand Agarwal v. CWT, 97 ITR 701 (Orissa); B. Johar Forest Works v. CIT, 107 ITR 409 (J&K) and R.L. Narang v. CIT, 136 ITR 108 (Del). All these cases relate to service of notice on persons, not authorised by of the assessee. That being not the position in the present case, these cases are not applicable. 2011:DHC:1792-DB ITA No.1604/2010 & 1778/2010 Page 18 of 20 18. In vi…

COMMISSIONER OF INCOME TAX vs. THREE EXIM PVT LTD

…se is also absolutely distinguishable from the present case. 17. Learned counsel for the assessee also relied upon the cases of Fateh Chand Agarwal v. CWT, 97 ITR 701 (Orissa); B. Johar Forest Works v. CIT, 107 ITR 409 (J&K) and R.L. Narang v. CIT, 136 ITR 108 (Del). All these cases relate to service of notice on persons, not authorised by of the assessee. That being not the position in the present case, these cases are not applicable. 2011:DHC:1793-DB ITA No.1604/2010 & 1778/2010 Page 18 of 20 18. In vi…

THE COMMISSIONER OF INCOME TAX – VI vs. THREE DEE EXIM PVT. LTD.

…se is also absolutely distinguishable from the present case. 17. Learned counsel for the assessee also relied upon the cases of Fateh Chand Agarwal v. CWT, 97 ITR 701 (Orissa); B. Johar Forest Works v. CIT, 107 ITR 409 (J&K) and R.L. Narang v. CIT, 136 ITR 108 (Del). All these cases relate to service of notice on persons, not authorised by of the assessee. That being not the position in the present case, these cases are not applicable. 2011:DHC:1793-DB ITA No.1604/2010 & 1778/2010 Page 18 of 20 18. In vi…

THE COMMISSIONER OF INCOME TAX – VI vs. THREE DEE EXIM PVT. LTD.

…se is also absolutely distinguishable from the present case. 17. Learned counsel for the assessee also relied upon the cases of Fateh Chand Agarwal v. CWT, 97 ITR 701 (Orissa); B. Johar Forest Works v. CIT, 107 ITR 409 (J&K) and R.L. Narang v. CIT, 136 ITR 108 (Del). All these cases relate to service of notice on persons, not authorised by of the assessee. That being not the position in the present case, these cases are not applicable. 2011:DHC:1792-DB ITA No.1604/2010 & 1778/2010 Page 18 of 20 18. In vi…