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ITAT Delhi Quashes Assessment as Section 143(2) Notice Sent to Wrong Address
Case Law Details
- Case Name
- Carissa Investment Pvt. Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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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 [email protected]. 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....
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