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 whether this is the registered office of the assessee company. In this case, the affixture...