Section 282(1) of the Income Tax Act
Income-tax Act, 2025: s.501
Section 282(1) falls under section 282 of the Income-tax Act, 1961, which corresponds to section 501 (Service of notice, generally) of the Income-tax Act, 2025.
Read section 501 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 282(1) is Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions) (463 ITR 560), cited in 75 of the 97 judgments on BharatTax that turn on this section.
Leading authorities on Section 282(1)
Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.
A notice is presumed to have been properly served if it is not returned as unserved, and objections regarding non-service are not acceptable in such cases.
Service of a notice or requisition under the Income-tax Act must be made in accordance with Section 282(1), which allows for service by post or as if it were a summons under the Code of Civil Procedure, 1908. Rules 12 to 15 of Order V of the CPC are relevant, emphasizing personal service where practicable.
The Revenue bears the burden of proving that a notice was duly served on the assessee or their authorized representative. If no valid notice is served within the prescribed period, the Income-Tax Officer lacks the authority to initiate reassessment proceedings.
