TMI Blog2021 (4) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... could have been remanded to the AO, so as to give opportunity to the respondent/assessee to defend the proceedings. This is an aspect that we will consider once service is effected on the respondent/assessee. List the matter on 20.05.2021. - ITA 113/2021 - - - Dated:- 5-4-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Appellant: Mr. Zoheb Hossa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asoning that the service of notice under Section 148(1) of the Income Tax Act, 1961 [in short the Act ] was invalid as it was served at the old address of the respondent/assessee, which was available in its PAN database. 4.1. We must indicate that, in the remand report, there is a reference to the fact that when service was rendered via affixation, it was found that the respondent/assessee was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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