Refusal of assessee to take notice is a good service of notice

Shri Sukhdev Singh Vs ITO (ITAT Delhi) ITAT Delhi as regards contention of notice not properly serviced held that as per postal authorities explanation the assessee has refused to take notice and such refusal to take a notice is a good service. Facts- The case of the assessee was selected on the basis of AIR information of cash deposited in the bank account of the assessee. Assessee deposited Rs.36,90,000/- in the savings bank account which was received by the assessee from sale of agricultural land and other agricultural income as well as sale proceeds. The Assessing Officer issued notice to ...