Question Whether the speed post is registered post ? Whether the Notice served with Speed Post will be treated as Served with Registered Post?
Answer : Registered post would take within its sweep not only ‘speed post’ but also all other mails forming part of the establish system of mails in which their receipt and movement is recorded to assure safe delivery.
The term registered post being not defined, it could only be so in terms of its elements, which the tribunal gathered from the dictionary meaning of the word ‘registered’; its common parlance meaning; and its substance.
Section 282B of the Act clearly provides for service by post as one of the accepted modes of service of any communication (as defined therein) under the Act. Accordingly, section 27 of the General Clauses Act shall apply.
Milan Poddar vs. CIT  357 ITR 619 (Jharkhand), Tribunal clarified, applying the principle of updating construction, that registered post would take within its sweep not only ‘speed post’ but also all other mails forming part of the establish system of mails in which their receipt and movement is recorded to assure safe delivery (para 21). All the principal attributes of ‘registered post’ were inherently present in ‘speed post’, so that the two were of the same genus (para 14)
. It was further noted by the tribunal that section 27 did not require the mail to be sent by registered post together with acknowledgment due (AD)
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI
ITO-16(2)(4), Matru Mandir, Tardeo, Mumbai
I.T.A. No. 5818/Mum/2014