2015 (3) TMI 1329

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..... nder the Companies Act, 1956, but the notice issued by the Commissioner was at the old address. Since it is evident that the petitioning assessee was prevented by sufficient cause from attending the hearing or otherwise participating in the proceedings under Section 263 of the Act, it is desirable that the order impugned dated March 21, 2014, which the petitioners have received on February 6, 2 .....

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..... upon due intimation to the assessing officer and by filing the relevant Form 18 under the Companies Act, 1956, but the notice issued by the Commissioner was at the old address. Since it is evident that the petitioning assessee was prevented by sufficient cause from attending the hearing or otherwise participating in the proceedings under Section 263 of the Act, it is desirable that the order i .....

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