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)

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)
463 ITR 560 · 2024 · High Court
75
citing judgments

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.

165 Taxman 95 (Del); (ii) CIT v. Atedhsy Films P. Ltd.
306 ITR 309 · 2008 · High Court
35
citing judgments

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.

CIT v. Rajesh Kumar Sharma
311 ITR 235 · 2009 · High Court
21
citing judgments

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.

Fatechand Agarwal v. CWT
97 ITR 701 · 1974 · High Court
21
citing judgments

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.

C.N. Nataraj and Others v. Vth Income Tax Officer, Bangalore
56 ITR 250 · 1965 · Reported
9
citing judgments
Jayanthi Talkies Distributors v. Commissioner of Income-tax
120 ITR 576 · 1979 · High Court
8
citing judgments
CIT v. Ramsukh Motilal
30 ITR 439 · 1956 · High Court
7
citing judgments
Dina Nath v. CIT
204 ITR 667 · 1993 · Reported
6
citing judgments
30. In Dina Nath v. Commissioner of Income-tax
72 Taxmann 174 · 1994 · Reported
6
citing judgments
Laxmi Narain Anand Prakash v. CST
46 STC 71 · 1980 · High Court
5
citing judgments

Judgments on Section 282(1)

M/S Aggarsain Public Educational Society, Patiala vs. CIT(Exemptions), Chandigarh

In the result, both appeals of the assessee are

ITA 567/CHANDI/2023[2022-23]Status: DisposedITAT Chandigarh16 May 2024AY 2022-23

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vibhor Garg, C.AFor Respondent: Shri Rohit Sharma, CIT-DR
Section 12ASection 80GSection 80G(5)

Mayfair Biotech Private Limited, Una vs. DCIT, Circle, Palampur

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 191/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh30 Apr 2024AY 2012-13

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 191/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 Mayfair Biotech Private Vs. The Dcit, बनाम Circle, Limited, Palampur 67An, Industrial Area, Mehatpur, Una 174303 "थायी लेखा सं./Pan No: Aaetp5732G अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Shri Dharam Vir, JCIT Sr. DR
Section 250Section 40

Amita Mittal, Ropar vs. The Income Tax Officer, Ward-2(2), Ropar

The appeal of the assessee is treated as allowed for

ITA 741/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh19 Apr 2024AY 2012-13

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshi

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 234Section 282(1)Section 36

Vidya Jyoti Charitable Trust, Fatehgarh Sahib vs. CIT (Exemptions), Chandigarh

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 221/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh02 Apr 2024AY 2023-24

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 221/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

For Appellant: Shri Ashok Goyal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 282(1)Section 80G

Vidya Jyoti Charitable Trust, Mandi Gobindgarh vs. CIT (Exemptions), Chandigarh

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 220/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh02 Apr 2024AY 2023-24

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 220/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

For Appellant: Shri Ashok Goyal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12ASection 282(1)

Yuva Jagriti Evam Jan Kalyan Mission Trust, Bhiwani vs. CIT (Exemption), Chandigarh

In the result, the appeal is allowed for statistical purpose

ITA 3316/DEL/2023[2021-22]Status: DisposedITAT Delhi01 Apr 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaassessment Year 2021-22 Yuva Jagriti Evam Jan Cit(Exemption) Kalyan Mission Trust, Shri Chandigarh Hanuman Jodi Dham, Vs. Hanuman Dhani, Bhiwani, Haryana -127021 Pan No.Aaaty5261B (Appellant) (Respondent)

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 12A(1)(ac)Section 282Section 282(1)Section 80G

Goodrich Foundation, Karnal vs. CIT (Exemptions), Chandigarh

In the result, the appeal of the assessee is allowed for

ITA 299/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh13 Mar 2024AY 2023-24

Bench: Namaste Chowk, Opp. Sbi Bank, Karnal. "थायी लेखा सं./Pan /Tan No: Aajcg2927Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri Rohit Sharma, CIT-DR
Section 12ASection 12A(1)(ac)Section 282(1)

Goodrich Foundation, Karnal vs. CIT (Exemptions), Chandigarh

In the result, the appeal of the assessee is allowed for

ITA 298/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh13 Mar 2024AY 2023-24

Bench: Namaste Chowk, Opp. Sbi Bank, Karnal. "थायी लेखा सं./Pan /Tan No: Aajcg2927Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri Rohit Sharma, CIT-DR
Section 12ASection 12A(1)(ac)Section 282(1)

Sh. Mohan Lal, Ludhiana vs. DCIT/ACIT, Cen. Cir-1, Ludhiana

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 547/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh12 Mar 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Hari Om Arora, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 115BSection 132ASection 143(2)Section 143(3)Section 69A

ITO Ward-32(2), New Delhi vs. Mahavir Singh Dagar, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2756/DEL/2019[2006-07]Status: DisposedITAT Delhi07 Feb 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, Adv. &For Respondent: None
Section 147Section 148

Bihari Charitable Trust, Delhi vs. ITO(E), Ward Ghaziabad, Ghaziabad

In the result the appeal of the assessee in ITA No

ITA 3032/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Sept 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr DR
Section 139Section 142(1)Section 143(3)Section 147Section 148Section 34

Gajender Singh Jadon, New Delhi vs. ACIT Circle-57(5), New Delhi

In the result, Appeal of the assessee is allowed

ITA 6539/DEL/2019[2006-07]Status: DisposedITAT Delhi25 Aug 2023AY 2006-07

Bench: Or At The Time Of Hearing Of The Appeal.

Section 144Section 148Section 250Section 271Section 271(1)(b)

Smt. Charanjit Kaur, Kurukshetra vs. ITO Ward-1, Kurukshetra

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

ITA 193/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh15 Mar 2021AY 2010-11

Bench: Shri N.K. Saini & Shrir.L Negiआयकर अपील सं./Ita No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The Ito, बनाम C/O Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./Pan No: Bhnpk9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 142(1)Section 144Section 147Section 148Section 69A

Ashwani Kumar, Chandigarh vs. ITO, W-5(2), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes

ITA 530/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh06 Jan 2020AY 2010-11

Bench: The Specified Date I.E. 31/03/2017. Notice Under Section 148 Was Sent At House No 1, Sector 39D, Chandigarh Which Are Quarters Of Chandigarh Police Where Father Of The Assessee Residing During Service. 3. That The Correct Address Of The Assessee Was Available In The Bank Account Of Assessee Which Was Obtained By The Assessing Officer From Axis Bank, Chandigarh. The Return Of Income Filed For Ay 2012-2013 Was Available In Itd Having His Correct Address.

For Appellant: Shri Yad Ram Saini, AdvocateFor Respondent: Shri Arvind Sudershan, JCIT
Section 144Section 147Section 148Section 154Section 250(6)Section 282(1)Section 44A

Mrs Shubhashri Panicker vs. C I T Jaipur

The appeal stands allowed

ITA/202/2015HC Rajasthan24 Oct 2017
Section 142(1)Section 148

Wg. Cdr. Sucha Singh, New Delhi vs. ITO, New Delhi

The appeal of the assessee stands allowed

ITA 1605/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Apr 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 143Section 144

ITO 6(3)(1), Mumbai vs. Ferromet Forge P. Ltd, Mumbai

In the result, Revenue‟s appeal and the assessee‟s CO are allowed for statistical purposes

ITA 4671/MUM/2016[2012-13]Status: DisposedITAT Mumbai22 Feb 2017AY 2012-13

Bench: Shri D. Karunakara Rao & Shri Pawan Singhफनाभ/ Ito-6(3)(1), M/S. Ferromet Forge Pvt Ltd., R.No.524, 5 Th Floor, 32-B, Potia Industrial Estate, Vs. Aayakar Bhavan, M.K. Road, Barukhana, Mumbai – 20. Mumbai-010. Pan : Aabcf2795B (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O. No. 194/M/2016 (Arising From Ita No.4671/M/2016) (Ay 2012-2013) M/S. Ferromet Forge Pvt Ltd., 32- फनाभ/ Ito-6(3)(1), B, Potia Industrial Estate, R.No.524, 5 Th Floor, Vs. Barukhana, Aayakar Bhavan, M.K. Road, Mumbai-010. Mumbai – 20. स्थामी रेखा सं./ Pan : Aabcf2795B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Sambit MishraFor Respondent: Shri Pankaj Aggarwal
Section 143(2)Section 282(1)