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2010 (10) TMI 574 - HC - Income TaxSearch and seizure - assessment order under section 143(30 - carried out on the residential premises of one of the partners of the petitioner followed by survey action under section 133A of the Act at the business premises resulted in impounding of books of account under section 131 of the Act - After receipt of the copy of the order, the petitioner claims to have written a letter to the registry of the Tribunal seeking permission to inspect the documents so as to enable it to move miscellaneous application for recalling the order dated March 3, 2003 - The petitioner-assessee during the course of the inspection found that R.P.A.D. envelop was returned to the Tribunal with postal endorsement "Not found at the given address. Returned to sender". After receipt of the aforesaid inspection the petitioner moved miscellaneous application to the Tribunal praying for recalling of the order dated March 3, 2003 for want of service of notice of hearing resulting in denial of opportunity of hearing. The said application was rejected by the Tribunal. request the President of the Tribunal either to frame rules or issue practice notes making it clear to all concerned that in the event of change of address there should be amendment to the cause title of the memo of appeal followed by amendment in column 10 of Form 36 with further reiteration that any correspondence in this behalf shall not be entertained by the Tribunal - If the procedure suggested is adopted, then the parties before the Tribunal would be compelled to amend their memo of appeal or cross-objections - the impugned orders are quashed and set aside. Proceedings are remitted back to the Tribunal for consideration afresh on the merits.
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