Vins Overseas India Ltd. v. CIT

165 Taxmann 95High Court2007#8803 most cited

What is Vins Overseas India Ltd. v. CIT authority for?

A presumption that a notice was served upon an assessee can be rebutted by the assessee providing evidence, such as an affidavit, denying receipt of the notice.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Also referred to as

Vins Overseas India Ltd. v. CIT · section 142(1) · section 143(3) · presumption of service of notice · rebuttal of presumption · affidavit of non-receipt · assessment without jurisdiction

Judgments citing Vins Overseas India Ltd. v. CIT

Amar Bharti, Jaipur vs. Asstt.. Commissioner of Income-Tax, Ward-1(3), Jaipur.

In the result, appeal of the assessee is allowed

ITA 146/JPR/2023[2015-16]Status: DisposedITAT Jaipur03 May 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri K. L. Moolchandani, ITPFor Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 142(1)Section 143Section 143(2)Section 143(3)Section 271(1)(b)Section 282

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 146/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Amar Bharti Asstt. Commissioner of B 402, Knox Plaza Near Mind Vs. Income-tax, Space, Off link Road, Malad Ward-1(3), Jaipur West, Mumbai LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPPB 4234 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri K…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5868/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5867/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2018AY 2009-10

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5866/DEL/2014[2008-09]Status: DisposedITAT Delhi27 Jun 2018AY 2008-09

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5865/DEL/2014[2007-08]Status: DisposedITAT Delhi27 Jun 2018AY 2007-08

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5864/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jun 2018AY 2006-07

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5686/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5685/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2018AY 2009-10

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5684/DEL/2014[2008-09]Status: DisposedITAT Delhi27 Jun 2018AY 2008-09

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5683/DEL/2014[2007-08]Status: DisposedITAT Delhi27 Jun 2018AY 2007-08

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5682/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jun 2018AY 2006-07

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5681/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Jun 2018AY 2005-06

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Vins Overseas India Ltd. v. CIT (165 Taxmann 95) — Cited in 12 Judgments | BharatTax