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Documents citing Cit vs Dr. K.C. Verma on 27 May, 2003

Kaushik Medhi vs Income Tax Officer on 20 October, 2004

5. Whether on the facts and circumstances of the case and keeping in view the fact that no material was brought before the Tribunal by the Revenue to show that the notice under Section 142(1) was actually served on the assessee when the assessee has denied the receipt of the same and keeping in view the decision of the Hon'ble Delhi High Court in the case of CIT v. Dr. K.C. Verma (2003) 132 Taxman 598 (Del), can the Tribunal presume that the notice under Section 142(1) was served on the assessee?
Income Tax Appellate Tribunal - Gauhati Cites 21 - Cited by 0 - Full Document

Kaushik Medhi vs Ito on 20 October, 2004

5. Whether on the facts and circumstances of the case and keeping in view the fact that no material was brought before the Tribunal by the revenue to show that the notice under section 142(1) was actually served on the assessee when the assessee has denied the receipt of the same and keeping in view the decision of the Hon'ble Delhi High Court in the case of CIT v. Dr. K.C. Verma (2003) 132 Taxman 598 (Del), can the Tribunal presume that the notice under section 142(1) was served on the assessee?
Gauhati High Court Cites 17 - Cited by 0 - Full Document

Ramakant P. Patel , Rewari vs Department Of Income Tax on 16 February, 2009

18. The reading of all the decisions will show that assessment framed without adopting the procedure prescribed in Section 144 will be invalid. But in a case where the notice u/s 143 (2) has been served and that has remained uncomplied, then the assessment itself cannot be held to be invalid void ab initio as in that case there is a simply violation of rule of natural justice. Principally the Assessing Officer has issued notice u/s 143 (2) to the assessee which was duly served and the requisite information which has been sought was not forthcoming from the assessee's side. What is lacking in the present case is only the procedural lapse, i.e., non-granting of opportunity to the assessee. But, for that reason the assessment itself cannot be held to be void ab initio.
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document

Super Gears (India) vs Commissioner Of Central Excise on 8 March, 2004

They only intimated regarding the closure of their unit. Under these circumstances, when the appellants did not furnish any address after the closure of their unit, the Department had no option but to paste the copy of the impugned order-in-appeal, on the outer door of their factory premises. The argument of the learned counsel that service by such a mode could not be effected, cannot be accepted in the light of the above detailed circumstances. The ratio of the law laid down in the case of Commissioner of Income Tax v. Dr. K.C. Verma, supra, is not attracted to the facts of the present case. There the assessee had taken the plea that he did not receive the assessment order at all and his version in this regard was accepted by the Court. But, in the instant case, as observed above, the appellants themselves closed the unit and shifted to another place at Ghaziabad without disclosing their new address for the correspondence purposes to the Department. The appellants did contest the proceedings before the lower authorities, but they did not bother to know about the passing of the impugned order against them in May, 2000. No intimation in writing was sent by them to the Department that the impugned order-in-appeal should be conveyed to them at a particular address, after the conclusion of the hearing before the Commissioner (Appeals). Therefore, it is difficult to hold that there was no proper service of the impugned order-in-appeal on the appellants. Consequently, I do not find any sufficient ground to condone the inordinate delay of over one and a half year in filing the appeal. The COD application of the appellants accordingly stands dismissed. The appeal of the appellants is also dismissed as lime-barred.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 0 - Full Document
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