Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Statutory demand notice sent by registered post to the drawer's correct address is deemed served under a rebuttable presumption, even if received by the drawer's mother; giving notice does not require the drawer's personal receipt. The drawer must rebut service by proving an incorrect address, non-delivery at that address, or lack of knowledge. Where the address was undisputed and used for summons and proceedings, the presumption remained unrebutted, the notice requirement was met, and the conviction was restored. A coordinate-Bench ruling treating receipt by a spouse as invalid service was per incuriam for disregarding binding larger-Bench authority and lacked binding force under Article 141.
Statutory demand notice sent by registered post to the drawer's correct address is deemed served under a rebuttable presumption, even if received by the drawer's mother; giving notice does not require the drawer's personal receipt. The drawer must rebut service by proving an incorrect address, non-delivery at that address, or lack of knowledge. Where the address was undisputed and used for summons and proceedings, the presumption remained unrebutted, the notice requirement was met, and the conviction was restored. A coordinate-Bench ruling treating receipt by a spouse as invalid service was per incuriam for disregarding binding larger-Bench authority and lacked binding force under Article 141.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
