No service of notice if served at wrong address despite having correct address

Suresh Kumar Sheetlani Vs ITO (Allahabad High Court)

The address was collected by the department from the bank, whereas known address was available with the department on Saral Form-5 of the petitioner. The assessee took the specific plea that he had filed his return of income for the year under consideration i. e. 1999-2000 on the changed address i.e. 2, Rishi Marg, Shahganj, Agra. In support thereof, the assessee filed a photocopy of the return filed in Saral form on 31st March, 2000 before Ward 2(2), Agra. He further said

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