Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 747 - AT - Income TaxService of notice u/s 143(2) - validity of assessment - no notice served upon the assessee company within the prescribed time at the correct address - address in PAN data VS address in returns - HELD THAT:- Assessee has been consistently disclosing the address to the Revenue Department for the purpose of service and communication at 3, Tansen Marg, Bengali Market, New Delhi and this fact is also admitted by the A.O. Therefore, merely notice u/s 143(2) for this year have been issued as per PAN data would not be relevant. A.O, therefore, deliberately did not issue notice u/s 143(2) at the address available to the Revenue Department on their record at 3, Tansen Marg, Bengali Market, New Delhi. Therefore, there is no question of service of the notice at Gurudwara Road, New Delhi. We are of the view that notice u/s 143(2) have not been issued to the assessee at the correct address within the period of limitation. No notice u/s 143(2) have been served upon the assessee within the period of limitation. Therefore, entire assessment order is vitiated and is liable to be set aside and quashed - Decided in favour of assessee.
|