{"id":10611,"date":"2015-06-30T17:50:24","date_gmt":"2015-06-30T12:20:24","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=10611"},"modified":"2015-06-30T17:50:24","modified_gmt":"2015-06-30T12:20:24","slug":"ito-vs-shubhashri-panicker-itat-jaipur-s-282-the-postal-authorities-are-the-agent-of-the-recipient-there-is-a-presumption-that-handing-over-notice-to-the-postal-department-means-that-it-has-been-se","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/ito-vs-shubhashri-panicker-itat-jaipur-s-282-the-postal-authorities-are-the-agent-of-the-recipient-there-is-a-presumption-that-handing-over-notice-to-the-postal-department-means-that-it-has-been-se\/","title":{"rendered":"ITO vs. Shubhashri Panicker (ITAT Jaipur)"},"content":{"rendered":"<p>The provisions of Section 282 of the Act with regard to the service of notice have been duly complied with by the Revenue. Since the notice u\/s 143(2) of the Act has not been received back unserved within thirty days of its issuance, there would be presumption under the law that notice has been duly served upon the assessee. The notice was under transmission by handing over to the postal authority who acted as an agent of the recipient. The speed post notice has not been returned mentioning the address as wrong or undelivered which is a standard practice of the postal Department. Assessee\u2019s AR in the initial hearings never indicated that 148 notice was not properly served. The lame objection is taken at the fag end of assessment, which clearly smack of a design (<strong>CIT vs. Yamu Industries Ltd<\/strong>. 167 Taxman 67 (Del) and <strong>ITO vs. Shri Sarabh (Saurabh) Charan<\/strong> (ITA No.1119\/JP\/2011 dated 5-12-2014) followed)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Since the notice u\/s 143(2) of the Act has not been received back unserved within thirty days of its issuance, there would be presumption under the law that notice has been duly served upon the assessee. The notice was under transmission by handing over to the postal authority who acted as an agent of the recipient.<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/ito-vs-shubhashri-panicker-itat-jaipur-s-282-the-postal-authorities-are-the-agent-of-the-recipient-there-is-a-presumption-that-handing-over-notice-to-the-postal-department-means-that-it-has-been-se\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-10611","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-r-p-tolani-jm","section-58","counsel-n-k-shrimal","court-itat-jaipur","catchwords-service-of-notice","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/10611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=10611"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/10611\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=10611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=10611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=10611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}