Notice served by affixture without independent person being witness is invalid

WG. CDR. Sucha Singh Vs. ITO (ITAT Delhi) it is undisputed that the property located at 123, Hargobind Enclave, Delhi was sold by the assessee during assessment year 2008-2009. It is also undisputed that the return of income for assessment year 2009-2010 was filed by the assessee on 4-9-2009 whereas the notice under section 143(2) was dated 14-9-2009 and was served by affixture on 24-9-2009 and, thus, the last known address before the issue of service of notice was H-234, Naraina Vihar, Naraina, New Delhi i.e. the address mentioned in the return of income for assessment year 2009-2010. The rem...