ITAT Delhi Quashes Assessment as Section 143(2) Notice Sent to Wrong Address

Carissa Investment Pvt. Ltd. Vs ACIT (ITAT Delhi) Notice u/s 143(2) Sent to Wrong Address Vitiates Entire Proceedings- Presumption of Valid Service Lost When AO Ignored Correct Address, Rules ITAT Delhi Assessee, an investment company, filed return for AY 2014-15 on 29.09.2014 giving address B-97, 2nd Floor, Amrit Puri Garhi, East of Kailash, New Delhi-110065 & email carissainvestment123@yahoo.com. Despite this, AO issued notice u/s 143(2) on 18.09.2015 at a different address: C-9, 3rd Floor, East of Kailash, New Delhi. The notice was also emailed to altarinvestment@yahoo.com (taken from M...