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2019 (4) TMI 1423 - AT - Income TaxViolation of principles of natural justice - order u/s 144 making an addition u/s 68 - jurisdiction of the assessee’s case initially was with ITO, Ward-1(3) who had issued scrutiny notice thereafter, the file was transferred to ITO, Ward-9(4) - assessee filed a letter before the ITO, Ward-1(3) informing change of address with the copy to ITO, Ward-9(4) and both Commissioner of Income Tax. However, ITO, Ward-9(4) issued notice on the old address and such notice was not served - HELD THAT:- No notice was issued on the new address, though the same was on the records of the Assessing Officer. Hence these in violation of principles of natural justice. Hence, we are of the opinion that the issue should be restored to the file of the Assessing Officer for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. We set aside the matter to the file of Assessing Officer for fresh adjudication in accordance with law after giving assessee adequate opportunity of being heard. The assessee is directed to follow the guidelines and specific directions given by the ld. CIT(A) in his order u/s 263 which were upheld in the case of Subhalaxmi Vanijya Pvt. Ltd. vs. CIT [2015 (8) TMI 174 - ITAT KOLKATA]
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