S.148 Notice – Whether Revenue required to verify change in address of assessee

Whether when notice u/s 148 is issued, Revenue is not required to verify the change in address of the assessee – Whether when assessee is aware of the fact that a notice has been issued but wrongly dispatched to his old address, the same is to be treated as deemed served – Whether the requirement u/s 149 is to ‘issue notice’ and not ‘service of notice’ as mandated u/s 34 of I-T Act, 1922. The stand of the Revenue that they are required to look and refer to the income tax website and are not required to verify records and the subsequent returns to ensure that...