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2016 (12) TMI 614 - HC - Income TaxRevision u/s 263 - non proper service of notice - Held that:- Section 263 requires a notice to be issued by the department in respect of such proceedings. In the instant case the department has not served notice on the petitioner. Two attempts to serve the petitioner where at an address which was not the prevailing address of the petitioner at the material point of time. Two attempts to serve on the old address therefore cannot be counted as a notice under Section 263. Although the impugned order records that, not finding the petitioner at the old address a notice was affixed on such address. For the affixture of notice to take effect it must be shown that, an attempt was made to serve the notice at the last known address of the assessee. In the present case the petitioner had informed the department as to its address before the initiation of proceeding. Therefore it was obligatory on the part of the department to attempt to serve notice at the new address. Not having done so the attempts of the department to serve at the old address and claim good service on the basis of affixture of notice at the old address, in view, cannot be upheld as a good service. Thus the department did not comply with the provisions of Section 263 of the Income-tax Act, 1961 by serving proper notice thereunder on the petitioner. - Decided in favour of assessee
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