“Section 282(1)(c)”

Section References (mined)Section 282Section 282(1)(c)3 judgments

RAGHUNATH SINGH,HYDERABAD vs. ITO., WARD-7(2), HYDERABAD

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

ITA 490/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

notices intimating fixation of\nhearing and the appellate order were validly served upon the assessee.\nThe Ld. DR submitted that as per Section 282(1)(c) of the Act r.w Rule\n127(2)(b) of the Income-tax Rules, 1962, service on the e-mail address\nfurnished by the assessee ... mail ID mentioned\nfor form-filing purposes could not be regarded as valid service. Thus,\nthe reliance placed by the Ld. DR on Section 282(1)(c) read with Rule\n127(2)(b) does not carry the case of the Revenue any further.\n13. In the backdrop of the above

MANAVADARIYA DHARMENDRA KANTILAL,HYDERABAD vs. ITO, WARD-7(1), HYDERABAD

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

ITA 318/HYD/2025[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: Us:

Section 143(3)Section 234BSection 69A

notices intimating fixation of hearing and the appellate order were validly served upon the assessee. The Ld. DR submitted that as per Section 282(1)(c) of the Act r.w Rule 127(2)(b) of the Income-tax Rules, 1962, service on the e-mail address furnished by the assessee ... mail ID mentioned for form-filing purposes could not be regarded as valid service. Thus, the reliance placed by the Ld. DR on Section 282(1)(c) read with Rule 127(2)(b) does not carry the case of the Revenue any further. 13. In the backdrop of the above

CARISSA INVESTMENT PVT LTD., NEW DELHI vs. ACIT, CIRCLE-5(2), NEW DELHI

Accordingly we are inclined to allow ground no. 2 in appeal of the assesse and that vitiates the whole assessment proceedings and the impugned assessment order. The appeal of assesse is allowed and...

ITA 901/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2014-15 Carissa Investment Pvt. Ltd., Vs Acit, B-97, 2Nd Floor, Circle-5(2), Amrit Puri, Garhi, New Delhi. East Of Kailash, New Delhi – 110 065. Pan: Aaacc3277A Assessment Year: 2014-15 Acit, Vs. Carissa Investment Pvt. Ltd., B-97, 2Nd Floor, Circle-5(2), New Delhi Amrit Puri, Garhi, East Of Kailash, New Delhi – 110 065. Pan: Aaacc3277A (Appellant) (Respondent) Assessee By : Shri Mayank Patawari, Advocate & Shri Aakash Ojha, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr. Dr Date Of Hearing : 31.07.2025 Date Of Pronouncement : 30.09.2025 Order Per Anubhav Sharma, Jm: These Are Cross Appeals Preferred By The Assessee As Well As The Revenue Against The Order Dated 14.11.2019 Of The Commissioner Of Income-Tax

For Appellant: Shri Mayank Patawari, Advocate &For Respondent: Ms Harpreet Kaur Hansra, Sr. DR

Section 143(2)Section 143(3)Section 282Section 282(1)(c)

affixture at C-9, Third Floor, East of Kailash, New Delhi- 110 065 which was not the correct address. 3.7 As per Section 282(1)(c) of the Income-tax Act, any notice or communication may be delivered electronically to the address provided by the assessee. The Central Board