Assessment by serving notice at wrong address: ITAT orders fresh adjudication

Pradeep Jain Vs ITO (ITAT Delhi) In the present case, it is noticed that the AO issued notices u/s 148 and 142(1) of the Act at the address D-60, Noida Authority, Sector-108, Noida. However, the assessment was framed by mentioning the address of the assessee as P-3, Shop No. LGF 20, Krishna Apra Plaza, Sector-18, Noida, therefore, there is force in the submission of the assessee that the notices u/s 148 and 142(1) of the Act were issued at a wrong address i.e. the plot which was claimed to be not constructed at that time and the ld. CIT(A) has also passed the impugned order without bringing an...