Milan Poddar v. CIT

24 Taxmann.com 27High Court2012#9236 most cited

What is Milan Poddar v. CIT authority for?

When notice is sent by speed post to the correct address and dispatch is proven, there is a rebuttable presumption that the notice was duly served on the assessee.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2022.

Also referred to as

Milan Poddar v. CIT · speed post notice · service of notice · section 148 notice · rebuttable presumption · postal receipt · correct address · Jharkhand High Court · presumption of service

Also reported as

357 ITR 619

Judgments citing Milan Poddar v. CIT

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 175/CTK/2019[2015-16]Status: HeardITAT Cuttack14 Jun 2022AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 174/CTK/2019[2014-15]Status: DisposedITAT Cuttack14 Jun 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 173/CTK/2019[2012-13]Status: DisposedITAT Cuttack14 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 172/CTK/2019[2011-12]Status: DisposedITAT Cuttack14 Jun 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 171/CTK/2019[2010-11]Status: DisposedITAT Cuttack14 Jun 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sri Narayan Kumar Khaitan, Prop: M/S. Sri Ganesh Metaliks, Sundargarh vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee are allowed

ITA 170/CTK/2019[2009-10]Status: DisposedITAT Cuttack14 Jun 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri B.Panda, Sr. Adv/Shri B.Panda, AdvFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.170 to 175/CTK/2019 170 to 175/CTK/2019 Assessment Years : 2009-10 to 2015 10 to 2015-16 Shri Narayan Kumar Khaitan, Shri Narayan Kumar Khaitan, Vs. ACIT, Central Circle, Sambalpur ACIT, Central Circle, Sambalpur Prop. M/s. Sri Ganesh Metaliks, Prop. M/s. Sri Ganesh Metaliks, LL26, Civil Township, Rourke…

Sh. Baljeet Singh, New Delhi vs. ITO, New Delhi

In the result, all the appeals are allowed for statistical purposes

ITA 335/DEL/2016[2008-09]Status: DisposedITAT Delhi02 Sept 2019AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyi.T.A. No.327/Del/2016 Assessment Year: 2008-09 Shri Raj Singh, Vs Income-Tax Officer, S/O Shri Risalsingh, Ward 26(4), New Delhi. R/O House No.90, Baprola Village, New Delhi. Pan: Dcsps2990Q

For Appellant: Shri Naveen Singh, CAFor Respondent: Ms Ashima Neb, Sr.DR
Section 142(1)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.327/Del/2016 Assessment Year: 2008-09 Shri Raj Singh, vs Income-tax Officer, S/o Shri RisalSingh, Ward 26(4), New Delhi. R/O House No.90, Baprola Village, New Delhi. PAN: DCSPS2990Q I.T.A. No.328/Del/2016 Assessment Year: 2008-09 Shri Chand Ram, vs Income-tax Officer, S/o Shri RisalSingh, Ward42(4), New Delhi. R/O House No.90, Baprola Village, New Delhi. PAN: AYMPR7607J I.T.A. No.329/Del/2016 Assessment Year: 2008-09 Shri Jaswant Singh, vs Incom…

Sh. Naresh Kumar, New Delhi vs. ITO, New Delhi

Appeal is dismissed

ITA 334/DEL/2016[2008-09]Status: DisposedITAT Delhi24 May 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishish. Naresh Kumar, Vs. Ito, S/O. Shri Rishal Singh, Ward-42(4), R/O. House No. 90, Baprola New Delhi Village, New Delhi Pan: Awips4862N (Appellant) (Respondent)

For Appellant: Shri Naveen Singh, CAFor Respondent: Smt Sugandha Sharma, Sr. DR
Section 142Section 144Section 147Section 148Section 54B

…same date through Speed speed and there is no evidence on record to suggest that the notice has returned back by postal authorities as unserved. Therefore respectfully following the decision of the honourable Jharkhand High Court in case of Miln Poddar vs CIT 357 ITR 619 as well as the honourable jurisdictional High Court in case of CIT vs Madhsy films private limited 301 ITR 692 dismissed this ground, as assessee has failed to give any evidence to establish that notice u/s 148 has returned back or unserved. He stated that therefore normal presumption has to be drawn that the notice was duly served upon the appel…

M/S. Micro Spacematrix Solution Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 669/DEL/2012[2006-07]Status: DisposedITAT Delhi27 May 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri O.P. Kant

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Shri P. DAM Kanunjna, Sr. DR
Section 143Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI O.P. KANT, ACCOUNTANT MEMBER, ITA No. 669/Del /2012 Assessment Year: 2006-07 M/s Micro Spacematrix Solution P Ltd. Vs. The I.T.O 52, Trilokiya Apartments, Plot No, 85 Ward – 6(4) I.P. Extension, Patparganj New Delhi Delhi PAN : AAECM 3093 L [Appellant] [Respondent] Date of Hearing : 29.02.2016 Date of Pronouncement: 27.05.2016 Assessee by : Shri Rakesh Gupta, Adv Shri Sonil Aggarwal, Adv Department by : Shri P. DAM Kanunjna, Sr. DR ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEMBER This ap…

Rheema Hassan Ali Khan, Mumbai vs. DCIT Cen Cir 2, Mumbai

In the result, the assessee’s appeals are partly allowed and partly allowed for statistical purposes, except for A

ITA 4163/MUM/2010[2001-02]Status: DisposedITAT Mumbai29 Feb 2016AY 2001-02

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr.No.

For Appellant: None (written submissions)For Respondent: Shri Girish Dave &
Section 143Section 143(2)Section 153ASection 292

…d only by the assessee, on 09.10.2007 (refer para 4 of the Tribunal’s order in HAK (supra). That, in fact, is also the presumption in law, i.e., of the service by the postal authorities in the regular course of its business (refer: Milan Poddar v/s CIT [2013] 357 ITR 619 (Jh.)), also referred to in the case of HAK (supra). This is in fact also apparent from the issue of questionnaires to the assessee, for all the years, as far back as on March 5, 17, 19, 2008 and April, 9 2008 (refer paras 5 and 11 of the impugned order). Though the ld. CIT(A) also adverts to section 292 BB of the Act, stating that this issue cou…

Hassan Ali Khan, Mumbai vs. DCIT Cen Cir 2, Mumbai

In the result, the assessee’s appeals for all the years are partly allowed and partly allowed for statistical purposes

ITA 4156/MUM/2010[2001-02]Status: DisposedITAT Mumbai29 Feb 2016AY 2001-02

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr. No.

For Appellant: None (written submissions)For Respondent: Shri Girish Dave &
Section 153A

…tered post (the notices dated 04.10.2007 being conveyed through speed post), is not returned unserved, as in the instant case, which is also the presumption in law, with the returns for all the years being filed on 23.5.2007 (refer: Milan Poddar v. CIT [2013] 357 ITR 619 (Jh.)) . So, however, to amply clarify matters, the ld. DR was called upon to produce the record, and which he did. The same notes of the notices u/s. 143(2) dated 04.10.2007, placed on record, duly served on the assessee on 09.10.2007, with proof placed in the file cover for A.Y. 2007-08, which was confirmed. Copies of the notices for the first…

Harvinder Singh Jaggi, New Delhi vs. ACIT, New Delhi

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

ITA 672/DEL/2013[2007-08]Status: DisposedITAT Delhi12 Feb 2016AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2007-08 Sh. Harvinder Singh Jaggi, D- Vs. The Asstt. Commissioner Of 13B, East Of Kailash, New Delhi- Income Tax, Circle-22(1), Civic 110065, Centre, New Delhi-110002 (Pan: Aaepj2007N) (Appellant) (Respondent)

Section 127Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 Sh. Harvinder Singh Jaggi, D- Vs. The Asstt. Commissioner of 13B, East of Kailash, New Delhi- Income Tax, Circle-22(1), Civic 110065, Centre, New Delhi-110002 (PAN: AAEPJ2007N) (Appellant) (Respondent) Appellant by S/sh. J.S. Kochar, FCA & Udaibir Singh Kochar, Adv. Respondent by Sh. T. Vasanthan, Sr.DR Date of hearing 14.12.2015 Date of pronouncement 12.02.2016 ORDER PER O.P. KANT, A.M.: The present appeal by the assessee is directed against the or…

Milan Poddar v. CIT (24 Taxmann.com 27) — Cited in 12 Judgments | BharatTax