| Case ID |
025d64ea-92bb-4ce9-a4de-d02877575caa |
| Body |
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| Case Number |
ITA No. 374/DEL/1997 |
| Decision Date |
Nov 11, 2011 |
| Hearing Date |
|
| Decision |
The court upheld the decision of the tribunal regarding the service of notice under section 158BC. It was determined that the notice had indeed been served to the assessee, despite the lack of direct proof from the revenue. The court emphasized that the object of service of notice is to inform the parties about the proceedings, and if this is established, then the manner of service becomes irrelevant. The tribunal's conclusion that the notice was served based on a preponderance of probabilities was upheld, and the appeal was dismissed, reinforcing the idea that procedural irregularities do not nullify valid service when no prejudice is established. |
| Summary |
In the case of Venad Properties P. Ltd. v. Commissioner of Income Tax, the Delhi High Court examined the procedural compliance in serving notices under the Income-tax Act, 1961. The court ruled that the essence of service is to ensure parties are informed of proceedings. The appellant challenged the validity of the block assessment order, arguing that the notice was not served. However, the court found sufficient evidence to establish that the notice was indeed received, thus dismissing the appeal. This case underscores the importance of substantial compliance over strict adherence to procedural formalities in tax law, emphasizing that procedural rules should facilitate justice rather than obstruct it. Keywords: Income Tax Act, service of notice, block assessment, procedural compliance, Delhi High Court. |
| Court |
Delhi High Court
|
| Entities Involved |
Commissioner of Income Tax,
Venad Properties P. Ltd.
|
| Judges |
Sanjiv Khanna,
R.V. Easwar
|
| Lawyers |
C.S. Aggarwal,
Prakash Kumar,
Sanjeev Rajpal
|
| Petitioners |
Venad Properties P. Ltd.
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
2012 SLD 3137 = (2012) 340 ITR 463
|
| Other Citations |
CIT v. Hotline International (P.) Ltd. [2008] 296 ITR 333,
CIT v. Eqbal Singh Sindhana [2008] 304 ITR 177,
CIT v. N.K. Parwanda [IT Appeal No. 411/2004, dated 16-8-2004],
Shirish Madhukar Dalvi v. Asstt. CIT [2006] 287 ITR 242,
Mahadev Govind Gharge v. LAO [2011] 6 SCC 321,
Sardar Amarjit Singh Kalra v. Pramod Gupta [2003] 3 SCC 212,
State of Punjab v. Shamlal Murari [1976] 1 SCC 719,
State Bank of Patiala v. S.K. Sharma [1996] 3 SCC 364
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
282,
158BC,
132,
142
|