Case Law Details
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, notice u/s 143(2) was issued on 23.08.2010. The service of this notice was the subject matter of dispute. The assessee gave response to notice u/s.142(1) of the Act dated 09.11.2011, requiring it to attend on 18.11.2011, raised an objection to the service of notice u/s.143(2) on 17.11.2011. The notice under reference having been sent per registered post, as evidenced by the speed post dispatch folder dated 30.08.2010, which was maintained by the office of the AO, at the assessee’s registered address, which remain unchanged and which had came back un served and, beside this there was a evidence of receipt duly received from the Postal Department.
Contention of the Revenue
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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 .