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2017 (9) TMI 969 - AT - Income TaxValidity of assessment u/s 144 - notice u/s 143(2) was not served at correct address - Held that:- In view of the frequent change in addresses, the assessee was required to inform the Assessing Officer to record the changes in his address. The Income Tax Department has provided the facility of change of address in Permanent account Number Database through form No. 49A and the assessee can request for change of jurisdiction of the Assessing Officer in view of the change address or place. In view of rival assertion on the issue of the known address of the assessee, it is important to know whether the assessee provided the address at which notice was served by the Assessing Officer i.e. “U- 51/384, DLF-III, Qutab Enclav, Gurgaon” in PAN data base or it is the mistake on the part of the Assessing Officer in mentioning the correct address. After verification of the above facts, the CIT-(A) is directed to adjudicate the issue of validity of service of notice. If he finds notice of service as valid, then he is directed to decide the issue on merit of the addition also. It is needless to mention that assessee as well as Assessing Officer shall be afforded adequate opportunity of being heard. The grounds of appeal are accordingly allowed for statistical purpose.
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