| COURT: | ITAT Delhi |
| CORAM: | C. M. Garg (JM), O. P. Kant (AM) |
| SECTION(S): | 143(2), 282 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Non-service of s. 143(2) notice, service by affixture, service of notice |
| COUNSEL: | Dr. Rakesh Gupta, Sonil Aggarwal |
| DATE: | May 27, 2016 (Date of pronouncement) |
| DATE: | December 7, 2016 (Date of publication) |
| AY: | 2006-07 |
| FILE: | Click here to view full post with file download link |
| 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
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