Service of notice U/s. 148 by affixture at wrong address is bad in law

Aminex Merchant Pvt. Ltd. Vs. I.T.O. (ITAT Kolkata)

AO records that a return, intimating change of address was filed by the assessee before the ROC [ Registrar of Companies]. It is clear that the assessee’s registered office was not at the place on which service of affixture was done by the Inspector of Income-tax. When service is to be done by affixture, the minimum expected is that the Income-tax Inspector, who done this affixture, would enquire whether the assessee resides in this premises or not or wheth

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