service of notice Archives - Page 2 of 2

ITAT remanded case for non receipt of notice, says postal services poor in rural areas

administrator May 23, 2019 Income Tax, ITAT

ITAT remanded case for non receipt of notice, says postal services are poor in rural areas. Sometimes the postman delivers the post and sometimes the post is returned by the post office. ABCAUS Case Law Citation: ABCAUS 2956 (2019) (05) ITAT This appeal was filed by the assessee …

notice returned with postal endorsements “not known” or “abolished” not deemed served –HC

administrator February 19, 2019 GST, VAT

GST notice returned with postal endorsements as “not known” and “abolished” by no means suggest that there is any deemed service –High Court ABCAUS Case Law Citation: ABCAUS 2792 (2019) (02) HC The petitioner was a trader and was registered with the State VAT Department. The Petitioner closed …

Assumed Service of notice when it not received back was not proof of service on the assessee – ITAT

administrator December 2, 2018 Income Tax, ITAT

Assumed Service of notice when it not received back not accepted by ITAT as proof of service on the assessee. Order of CIT(A) remanded holding that assessee was prevented by reasonable and sufficient cause for not appearing ABCAUS Case Law Citation: ABCAUS 2657 (2018) (12) ITAT The appeal …

Service of Income Tax notice to assessee in jail should be through Superintendent of jail – High Court

administrator June 14, 2018 High Courts, Income Tax

Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order passed u/s 179 and 230 of Income Tax Act ABCAUS Case Law Citation ABCAUS 2370 (2018) 06 HC The instant writ was filed by the petitioner against the …

Post office not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period not service to the assessee.

administrator April 10, 2016 Income Tax, ITAT, Judgments

In a latest judgment, ITAT Delhi has held that post office is not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period can not be deemed to be the date of service of notice to the assessee. Case Law Details: …

Tag: service of notice

ITAT remanded case for non receipt of notice, says postal services poor in rural areas

notice returned with postal endorsements “not known” or “abolished” not deemed served –HC

Assumed Service of notice when it not received back was not proof of service on the assessee – ITAT

Service of Income Tax notice to assessee in jail should be through Superintendent of jail – High Court

Post office not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period not service to the assessee.

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