Assessment order void if notice was not served on relevant address

Sohan Lal Bhatoya Vs ITO (ITAT Amritsar)

The ld. Counsel pointed out that the notice of the ld. AO was not served in the address which is mention in the PAN data base. The mistake was also confirmed by the ld. AO himself in the order of assessment in para no. 6 and also in the cause title of the assessment order. The ld. AO also issued the notice by affixture that is also the defective service. There is no signature of the witness and when the record is available in the PAN data base the affixture of the notice is not requir

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