Service of Section 143(2) notice on wrong address is not a valid service

Shivaji S. Desai Vs ITO (ITAT Mumbai) The service of notice issued under Section 143(2) of the Act directly by affixture, and that too, on an address on which the assessee had never resided or carried its business is not a valid service. In fact, there is no service of notice issued under section 143(2) of the Act on the assessee. Assessment under section 143(3) made without notice under section 143(2) of the Act suffers from jurisdictional defect. Consequently, the assessment proceedings arising therefrom are vitiated. Here we would like to observe that no argument was raised by the Revenue t...