When assessee has given his address in the e-return and the AO has also given TDS credit on the same, AO is not right in serving notice u/s 143(2) by affixting the same on some other address

 DCIT Vs. Mascomptel (India) Ltd. ITAT Delhi ITA No. 4672/Del/2009 Assessment Year: 2006- 07 ORDER PER C.L. SETHI, J.M. The revenue is in appeal against the order dated 03.09.2009 passed by ld. CIT(A) in the matter of assessment made by the Assessing Officer u/s 144 of the Income Tax Act, 1961 for the A.Y. 2006-07. 2. The grounds of appeal raised by the revenue are as under: – 1. “The order of the ld. CIT(Appeals) is erroneous & contrary to facts and law. 2. On the facts and in the circumstances of the case and in law, the ld. CIT(Appeals) has erred in treatin...