When a notice is sent by registered post and is returned with a ...

High Court Rules: Notices Returned with Endorsements Like "Refused" or "House Locked" Are Presumed Served.

December 7, 2013

Case Laws VAT and Sales Tax HC

When a notice is sent by registered post and is returned with a postal endorsement “refused“ or “not available in the house“ or “house locked“ or “shop closed“ or “addressee not in station“, due service has to be presumed - HC

View Source

← Previous Next →

When a notice is sent by registered post and is returned with a ...

High Court Rules: Notices Returned with Endorsements Like "Refused" or "House Locked" Are Presumed Served.

December 7, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Notice u/s 148 send through registered post is presumed to be served

Validity of assessment - notice of hearing was served upon minor daughter - the notice should be served at least on any adult member of the family and if the notice is...

Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices...

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who...

Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

Validity of the assessment - notice u/s.158BC(c) has not been properly served - Once the assessee has been served the notice and in compliance to the same the assessee...

Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through...

Penalty u/s 271(1)(b) - notice issued but not served - Simply penalty has been imposed by considering that the notices were issued. In our view, service of notice is...

Levy of GST - notice pay recoveries made from the employees on account of not serving the full notice period - It may be concluded that, recovery of notice pay from dues...

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

Validity of assessment u/s 147 - it is not a return u/s 119(2)(b) albeit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when...

Service of notice - It appears that the notices were not issued on the new address and all the notices issued to the petitioner on the old address were returned with an...

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on...

Quick Updates: