Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SEBI Amends REIT Regulations: Relaxed Lock-in Rules...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2010 Year 2010 This

Section 148 Notice: Presumed Served via Registered Post Unless Proven Otherwise by Recipient in Tax Proceedings.


Section 148 Notice: Presumed Served via Registered Post Unless Proven Otherwise by Recipient in Tax Proceedings.

November 11, 2010

Case Laws     Income Tax     HC

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

View Source

 

← Previous Next →

 

You may also like:

  1. Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

  2. Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

  3. 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...

  4. Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for...

  5. Merely deriving information through faceless scheme u/s 135A cannot create arbitrary consequences. Safeguards are needed to prevent defective information leading to...

  6. The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal...

  7. Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of...

  8. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

  9. Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB,...

  10. The HC held that the Jurisdictional Assessment Officer (JAO) has exclusive jurisdiction to issue notice u/s 148 of the Income Tax Act. For assessment, re-assessment or...

  11. Validity of reopening of assessment - scope of old unamended law and new inserted section 148A - The High court held that notices issued under the newly inserted Section...

  12. Reopening of assessment u/s 147 - service of notice - no notice u/s 148 have been issued at the correct address of the assessee - Revenue has failed to prove that notice...

  13. Reopening of assessment u/s 147 - Validity of approval u/s 151 - notice not issued by Faceless Assessing Officer (FAO) - There is no concurrent jurisdiction for Joint...

  14. Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is...

  15. Notice u/s 148 - validity of notice against dead person - first point of time petitioner objected to the issuance of notice u/s 148 and has not participated or filed any...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Trading US Options from India Using Funds Earned in America: Legal Und...
F: Music Producers Must Charge 18% GST on Royalties When Turnover Exceeds...
F: Duty Drawback Eligibility for Nepal/Bhutan Exports Not Dependent on Pa...
C: DGFT Updates List of Banks Authorized to Import Gold and Silver for FY...
H: India Authorizes Export of Nine Essential Commodities to Maldives for ...
H: Investment Advisers and Research Analysts Can Now Collect Fees Up to O...
H: Compliance Officers Must Be One Level Below Managing Directors or Whol...
H: Reinsurance services: Retrospective Service Tax Exemption for Agricult...
F: GSTR-3B Payment After Time Limit: No ITC Available Under Section 16(4)...
T: Income Tax Bill 2025 Updates Clubbing Provisions to Prevent Tax Evasio...
F: GST Exemption for Transport of Ginned Cotton as Agricultural Produce U...
T: Income Tax Bill 2025: Understanding "Transfer" and "Revocable Transfer...
A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...
A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...
A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...
A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...
A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...
A: Managing Currency and Foreign Exchange Risks in International Trade: H...
A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...
A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...
A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...
A: China's Reforestation Success: Key Lessons for India in Combating Dese...
A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...
A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...
H: Managing Director's Remuneration Within Companies Act Limits Not Exces...
H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...
H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...
H: Non-bailable warrants quashed in GST evasion case as accused previousl...
H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...
H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...