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2011 (8) TMI 1151 - AT - Income TaxReopening of assessment - invalid notice - Held that:- The fact that notice was not served on the correct person and the fact that notice by post was not sent to the correct address also remaining unrebutted on record. Fatuous argument advanced by the Sr. DR that at the address as per return the only likely occupants would be cows and buffaloes as such is of help to the department as it merely addresses the fact that no attempt was made to serve notice to the address available on the return. Similarly the argument that notice would have been received despite a wrong address in a small place like Bulandshahar also does not inspire any confidence and it definitely cannot be said to be a rebuttal of the consistent unrebutted stand of the assessee that the notice was never served upon the assessee. In regard to notice on some Minakshi Agarwal again in the face of consistent stand of the assessee right from the stage of AO that he has not received the notice and she was not the authorized person of the assessee a rebuttal by the department on record is not available.
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