INCOME TAX NOTICE खुशखबरी . हो गया Invalid. NOTICE BY SPEED POST

INCOME TAX NOTICE खुशखबरी . हो गया Invalid. NOTICE BY SPEED POST
Download Judgment Income Tax Notice under section 148 sent by speed post without acknowledgment is invalid; https://www.taxheal.com/436-of-2012.html

This case law establishes a critical legal principle: the legal presumption of service does not apply to official notices sent via Speed Post. While a notice sent by Registered Post is legally presumed to have been delivered under the General Clauses Act and the Indian Evidence Act, this shortcut does not extend to Speed Post.

The court ruled in favour of a taxpayer who was subjected to an ex-parte reassessment after a notice under Section 148 was sent via Speed Post. Since the tax department could not furnish any actual proof of delivery (like a signed acknowledgement), and the legal presumption could not be invoked, the service was held to be invalid. Consequently, the court quashed the entire reassessment proceeding, reaffirming that valid service of a notice is a fundamental jurisdictional requirement.

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Видео INCOME TAX NOTICE खुशखबरी . हो गया Invalid. NOTICE BY SPEED POST канала CA SATBIR SINGH