Search Results For: service by affixture


COURT:
CORAM: ,
SECTION(S): ,
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CATCH WORDS: , ,
COUNSEL: ,
DATE: May 27, 2016 (Date of pronouncement)
DATE: December 7, 2016 (Date of publication)
AY: 2006-07
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CITATION:
S. 282: Entire law on pre-requisites for valid service of notice and drawing of a presumption that the notice has been validly served explained

The presumption of valid service of notice can only be made if the Revenue successfully established that the aforementioned four conditions have been categorically and cumulatively fulfilled and complied. At the same time, we may also point out that the said presumption is not permissible which demolished the case of the Revenue based on presumption of valid service of notice at any of the four stages mentioned above

COURT:
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COUNSEL:
DATE: October 29, 2014 (Date of pronouncement)
DATE: December 5, 2014 (Date of publication)
AY: -
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CITATION:
Issue of notice straightaway through affixture is not proper & renders proceedings void. On the expiry of the limitation period valuable rights accrue to the assessee

(i) The Tribunal took note of the fact that (a) the issuance of a notice straight away through affixture is not proper; (b) no efforts were made to send the notices to the partners through registered post with acknowledge due; …

CIT vs. Godavari Electrical Conductors (Andhra Pradesh High Court) Read More »

COURT:
CORAM: , ,
SECTION(S): , , ,
GENRE:
CATCH WORDS:
COUNSEL:
DATE: September 9, 2014 (Date of pronouncement)
DATE: October 6, 2014 (Date of publication)
AY:
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CITATION:
A strict procedure has to be followed for service by affixture. If done improperly, the notice and the resultant assessment order are null and void.

(i) As per sub-section (1) of section 282, the notice is to be served on the person named therein either by post or as if it was a summons issued by Court under the Code of Civil Procedure, 1908 (V …

Sanjay Badani vs. DCIT (ITAT Mumbai) Read More »