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 “C- 83, Village Khampur, Delhi”. Subsequent notices dated 28.01.2011, 19.07.2011, 01.12.2...