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Documents citing C.I.T. - Kolkata - I vs Musical Films (P) Ltd on 12 March, 2015

Usha Pollutech Engineering Pvt. Ltd., ... vs Department Of Income Tax on 5 October, 2015

(i) The case of the assessee is distinguishable on facts from the case of CIT Vs Dev Music Lighting (P) Ltd. 316 ITR 209 (Del) since the details and documents admitted by the ld.CIT(A) are not mere certificates but are important document very much pertinent to understand the nature of 2 ITA-5449/Del/2010 business as well as to decide the issue as held by the ld.CIT(A) himself in his order at page 3.
Income Tax Appellate Tribunal - Delhi Cites 1 - Cited by 0 - Full Document

Adit, New Delhi vs Sh. Sanjiv Ghai, New Delhi on 27 June, 2018

19. We have perused the orders of the authorities below and find that all these contentions were taken by the assessee before both the authorities. In so far as issuance of service of notice was concerned, it is the observation of the learned AO that the notices to proper address with postage prepaid and sent by registered mail were not received back in his office unserved, as such, a presumption u/s 27 of the General Clauses Act has to be raised and there is a presumption that the official acts are done properly and regularly and a particular course of action was followed in a particular case, as such, when the notice was not returned back unserved, it shall be presumed that the notice was properly served. Learned AO placed reliance on the decision of the Hon'ble jurisdictional High Court in the case of Vins Overseas India Ltd. , 165 Taxman 95 (Del); (ii) CIT vs Atedhsy Films P. Ltd., 301 ITR 69 (Del); and (iii) CIT vs Yamu Industries Ltd., 306 ITR 309 (Del) and reached the conclusion that the objection regarding the non service of notice was not acceptable .
Income Tax Appellate Tribunal - Delhi Cites 29 - Cited by 1 - Full Document
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