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2013 (10) TMI 652 - PUNJAB AND HARYANA HIGH COURTQuestions Framed Substantial Question of Law OR Not – service of notice u/s 158BD - change in the address of assessee - Held that:- The report leaves no ambiguity that the Assessing Officer was aware that the respondent is not residing at his last known address but surprisingly persisted in ordering service by affixation, at this address - it would be appropriate to clarify that if the revenue is aware that an assessee is not residing at his last known address, an Assessing Officer, would be required to search for the assessee's new address and if still not available, serve the assessee in accordance with procedure for substituted service and publication etc. prescribed by the Code of Civil Procedure - In the absence of any error of jurisdiction of law in the impugned orders, we express our inability to entertain the appeal on the questions of law as set out in the memorandum of appeal but proceed to consider whether questions of law framed by counsel for the revenue in court should be answered. Defect in service of Notice - Whether defect in service would entail setting aside of the show cause notice along with assessment order and in such a situation the CIT(A) or the I.T.A.T should have directed the Assessing Officer to proceed from the stage of service – Held that:- Setting aside of an assessment order would not entail setting aside of the show cause notice - The order passed by the Assessing Officer was held to be illegal for want of valid service - The show cause notice, however, has not been held to be invalid and, therefore, subsists - In this view of the matter, while affirming orders passed by the CIT(A) or the I.T.A.T, with respect to illegality of the Assessment order for want of valid service, the matter is remitted to the Assessing Officer to adjudicate the show cause notice afresh from the stage prior to initiation of ex-parte proceedings.
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