|The Tax Publishers2020 TaxPub(DT) 4036 (Del-Trib)
INCOME TAX ACT, 1961
Section 143(2) notice issued at old address, even though AO was made aware of new address of assessee, was void ab inito and, therefore, consequent assessment framed was also invalid.
Assessment - Validity - Issuance of section 143(2) notice at old address of assessee, though revenue being aware of new address -
Assessee challenged validity of assessment on the ground that notice under section 143(2) was not served on assessee-company within stipulated time prescribed at new address of assessee though revenue was aware about new address of assessee prior to issuance of notice under section 143(2). Held: It was uncontroverted that assessee vide letter, dt. 6-6-2008 intimated AO regarding new address of assessee and once it was clear that the revenue was aware about new address of assessee. It was beyond understanding as to why then notice under section 143(2) was issued on 23-9-2013 at the old address. Thus, notice under section 143(2) issued at the old address of assessee-company was void ab initio and issue at old address even though AO was made aware of new address of assessee and, therefore, impugned assessment order was also invalid.
Relied:PCIT v. Atlanta Capital Pvt. Ltd. in ITA No. 665/2015 : 2015 TaxPub(DT) 3772 (Del-HC)
FAVOUR : In assessee's favour.
A.Y. : 2012-13
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