Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC held in favour of the appellant that reassessment proceedings under s.148 were void for want of valid service of notice. The court found the record lacked the registered-post envelope and that issuance by speed post without acknowledgment did not satisfy the statutory requirement of "post" for invoking the presumption of service under s.27 of the Evidence Act; accordingly the presumption could not be invoked. Further, service by the Income Tax Officer was defective because the notice was not affixed at the assessee's last known address nor personally served as required by Order V r.17 CPC and Part II of s.282(i), rendering service invalid and relief granted to the appellant.
The HC held in favour of the appellant that reassessment proceedings under s.148 were void for want of valid service of notice. The court found the record lacked the registered-post envelope and that issuance by speed post without acknowledgment did not satisfy the statutory requirement of "post" for invoking the presumption of service under s.27 of the Evidence Act; accordingly the presumption could not be invoked. Further, service by the Income Tax Officer was defective because the notice was not affixed at the assessee's last known address nor personally served as required by Order V r.17 CPC and Part II of s.282(i), rendering service invalid and relief granted to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
