Section 282

Section 282 — the law in short

What the courts have decided on section 282, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Munjal BCU Centre of Innovation and Entrepreneurship v Commissioner of Income Tax (Exemptions) High CourtHelps taxpayer
  The department only uploaded the show cause notice on the e-filing portal and never emailed it to me, then passed an order when I did not reply. Is that valid service?
  No. The Punjab and Haryana High Court held that merely placing a notice on the department's e-portal is not service. Section 282(1) and rule 127 prescribe the ways a communication may be delivered or transmitted, and for electronic delivery rule 127(2)(b) requires it to go to one of the specified email addresses. Nothing in those provisions allows communication to be presumed from an upload. An individual or company is not expected to keep the department's portal open at all times. The order cancelling registration under section 12A(1)(ac)(iii) was quashed and a fresh hearing directed.
• Daujee Abhushan Bhandar P Ltd v UOI High CourtHelps taxpayer
  The s.148 notice was digitally signed on 31 March but the e-mail only went on 6 April. Was it issued in time?
  No. Signing a notice and issuing it are different acts. A digitally signed notice is an electronic record, and by s.13(1) of the Information Technology Act, 2000 its despatch occurs when it enters a computer resource outside the control of the originator. The notice here was issued on 6 April 2021, after the period in s.149 had run, and was quashed.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.