Case Law Details
Case Name : Color Craft Vs ITO (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Brief of the Case
ITAT Mumbai In the case of Color Craft v ITO held that the notice sent through the ‘speed post’ is totally valid in the eyes of law as ‘registered post’. The Hon’ble Tribunal while substantiating their decision relied on section 27 of General Clauses Act which mentions about ‘service by post’ and also on section 114(f) of the Evidence Act where the ‘presumption about the proper maintaining of records have been mentioned’.
Facts of the Case
The assessee is a partnership firm, doing the business of offset and screen printing. A...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Income Tax Act deemed to have been served upon the assessee in spite of the fact that no postal receipt of sending the notice by speed post was before the Assessing Officer and the Income Tax Appellate Tribunal?
Thanks for update the post. I need the current decision of ITAT,HC,and SC in respect of Income Tax Cases and VAT Cases decisions which enriched my knowledge and help me to go ahead with best services to my clients.
I thank you very much for quickly posted the decision of the Hon’ble ITAT,Mumbai regarding validity of Speed Post letter as compared with Registered Letter in the eyes of law. Good attempt.
Thanks for the info.
Thanks for the information .