Service of notice to last known address is valid service

Jay Atulbhai Mody Vs I.T.O (ITAT Rajkot) ITAT Rajkot held that service of notice to the last known address of the assessee cannot be held as invalid service of notice as assessee has left the place to unknown location without informing anyone. Facts- The only effective issue raised by the assessee is that the learned CIT (A) erred in upholding the validity of notice issued under section 148 of the Act and assessment framed under section 147 of the Act and thereby confirming the addition of Rs. 7,31,600/- under section 50C of the Act. Conclusion- In the absence of the return of income, the AO h...