Assessment declared invalid due to service of notice on wrong address

Dhanottam Vasant Lonkar Vs ITO (ITAT Pune)

Conclusion: Notice u/s.143(2) was issued at a wrong/non-existing address and this mistake having been accepted by the Revenue authorities at the later part of the assessment proceedings during which assessee had strongly raised objection about non-receipt of valid notice u/s.143(2) on the address of communication mentioned in the PAN database, therefore, no valid notice was issued and served upon assessee u/s.143(2) within the statutory time limit provided under the Act. In the absence of issuance of valid notice u/s.143(2

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