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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
SARAL SRIVASTAVA, ARUN KUMAR SINGH DESHWAL
Mahesh Gautam – Appellant
Versus
Commissioner of Income Tax – Respondent
JUDGMENT :
ARUN KUMAR SINGH DESHWAL, J.
1. Heard Sri Ankur Agarwal, Advocate, holding brief of Sri Rahul Agarwal, learned counsel for the appellant and Sri Manu Ghildiyal, learned counsel for the respondents.
2. Present income tax appeal has been filed u/s 260A of INCOME TAX ACT , 1961 (hereinafter referred to as 'the Act, 1961') against the order dated 16.11.2011 passed by Income Tax Appellate Tribunal, Agra Bench, Agra for the A.Y. 2002-03.
3. Present appeal was admitted on 27.03.2012 on the following substantial questions of law:
"1. Whether the finding of the Tribunal that the notice under Section 148 of the INCOME TAX ACT had been validly served on the appellant, by holding that the findings recorded in the Assessment Order and in the first appellate order were incorrect only because the envelope containing the unserved notice could not be found in the original records, is perverse and liable to be set aside?
2. Whether in view of the report of the Inspector (sent by the Assessing Officer to effect service of notice on the appellant) that the whereabouts of the appellant could not be ascertained and in absence of the Assessing Officer acting on that report by taking steps to serv
Mahesh Gautam Vs. Commissioner Of Income Tax - 2025 Supreme(Online)(All) 1924: Treatment unclear. The snippet describes an appeal by the Income Tax Department (Revenue) against an order, referencing "Income Tax Appeal No. 11 of 2006" and "judgement of Division ... In the case of Commissioner of Income Tax Vs. Hotline International Pvt. Ltd." No keywords or phrases (e.g., followed, overruled, reversed) indicate specific judicial treatment of this case or the referenced cases in subsequent decisions.
COMMISSIONER OF INCOME TAX VS HOTLINE INTERNATIONAL PVT. LTD - 2007 0 Supreme(Del) 711: Treatment unclear. The snippet states a legal principle: "Proper service of notice under Section 148 of the Income Tax Act, 1961 is essential for the validity of re-assessment proceedings." No keywords or phrases indicate any judicial treatment (e.g., followed, distinguished, overruled) by subsequent decisions.
Notice under Section 148 of the Income Tax Act must be served personally; speed post is insufficient, emphasizing strict procedural adherence in tax law.
Section 148 of the Act denotes 'issue of notice where income has escaped assessment'. Once the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment, then h....
The legal service of notice under the Income Tax Act, 1961 is a jurisdictional requirement and must be mandatorily complied with. Failure to serve notice on the correct registered email address of th....
Issue of notice where income has escaped assessment (1) Before making the assessment, reassessment or re-computation under Section 147, the Income tax Officer shall serve on the Assessee a notice con....
Effective communication of adjudication orders is essential for initiating limitation under GST laws, and electronic service via the Common Portal alone does not satisfy this requirement.
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