Issuance & service of notice u/s 143(2) at wrong address within knowledge of AO was invalid

Gautam Automobiles Pvt. Ltd. Vs ITO (ITAT Delhi) Conclusion: Since assessee has been consistently disclosing the address to the Revenue Department for the purpose of service and communication at 3, Tansen Marg, Bengali Market, New Delhi and this fact was also admitted by the A.O, therefore, there was no question of service of the notice at Gurudwara Road, New Delhi which was not in possession of assessee sold by director of  assessee company. Thus, entire assessment order was vitiated due to non-issuance and service of notice under section 143(2) at the correct address within the period of li...