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2019 (9) TMI 1054 - AT - Income TaxNon service of notice u/s 143(2) - notice issued at a wrong address - HELD THAT:- It is seen that notice u/s 143(2) of the Act was issued to the address at “85, Kumharon Wali Gali, Village Khampur, Delhi” which was not served on the assessee whereas the correct address is “C-83, Village Khampur, Delhi”. As per the assessment records, i.e. return of income filed by the assessee as well as assessment order, address of the assessee is “C- 83, Village Khampur, Delhi”. Subsequent notices dated 28.01.2011, 19.07.2011, 01.12.2011 as well as Questionnaire dated 19.07.2011 have been issued at the address “C-83, Village Khampur, Delhi”. Thus, it is an undisputed fact that notice u/s 143(2) of the Act was issued at the wrong address and, therefore, it can be safely concluded that the same could not have been served upon the assessee at all. The Hon'ble Delhi High Court has on numeric occasions held that notice issued at a wrong address cannot be said to be a valid service of notice. In the case before us, the address which has been mentioned in the notice u/s 143(2) is none of the addresses as provided in Rule 27(2) and, therefore, it can be safely concluded that service was not proper in terms of Rule 127 of the I.T. Rules. - Decided in favour of assessee.
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