The Speed Post is a new mode of sending post, and therefore, this new postal mode if is not mentioned in Statute specifically, even then because of above reason that service by Speed Post is included in generic word Post or Registered Post.
Chitranjan Jaiswal v CIT and Anr. – The order dated 9th February, 1996 clearly reveals that after initiation of the proceeding under section 147/148 of the Act of 1961, the Assessing Authority at its own has not dropped the proceeding upon satisfaction of his own without the help of the return. Admittedly, there was no regular assessment for the assessee of the year 1992-93 and petitioner was directed as well as required to submit the return in response to the notice under section 147/148 read with section 142 of the Act of 1961 and he duly submitted that return.
