Serving of Notice on Wrong Address is as good as Not Issuing Notice to Assessee

ITO Vs Ajay Raj (ITAT Delhi)

The issue under consideration is whether the notice u/s 143(2) served on wrong address is sustainable in law?

ITAT states that, the notice u/s 143(2) of the Act was issued to the address at “85, Kumharon Wali Gali, Village Khampur, Delhi” which was not served on the assessee whereas the correct address is “C-83, Village Khampur, Delhi”. As per the assessment records, i.e. return of income filed by the assessee as well as assessment order, address of the assessee is

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