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2018 (3) TMI 787 - AT - Income TaxReopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure - Held that:-.CIT(A) has rightly held that no notice is served on the assessee because affixture of notice by the Inspector is at a wrong address. The correct address is at D.No. 45-57-14/3, Narasimha Nagar, Visakhapatnam. The notice affixed at D.No. 49-57-14/3 is an invalid notice and set aside the order by following the judgment of Hon'ble Supreme Court in the case of Y. Narayana Chetty & another Vs. ITO (1958 (10) TMI 10 - SUPREME Court) - Decided against revenue
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