Once the notice issued by the department and same has not been received back then it will be deemed to be served

Last updated: 14 March 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Whether in the facts & circumstances of the case Ld. Commissioner of Income tax (Appeals) has erred in law and facts of the case in annulling the re-assessment proceedings merely on the ground of service of notice ignoring the provisions of section 292BB of the It Act 1961 which precludes the assessee for raising such objections after completion of the assessment proceedings. Whether in the facts & circumstances of the case Ld. Commissioner of Income Tax (Appeals) was justified in law in and circumstances of the case by holding that there was no service of notice ignoring the facts that notice was sent by speed post and it was not received back which is deemed service of notice as in held

Citation :
ACIT, Circle 2, Meerut. (APPELLANT)Vs. M/s. Sonal Industries Ltd.,Roorkee Road, Modipuram,Meerut.(PAN: AACCS0048M) (RESPONDENT)