Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
ITAT allowed the assessee's appeal, holding that notices issued under section 143(2) on an address not reflected in the ITR were invalid where the assessee had provided and the AO had acknowledged the correct address; reliance by the lower authority on addresses from MCA or PAN records could not supplant a specifically intimated last known address. The Tribunal held that the presumption of service by substituted methods requires that the notice be sent to the last known correct address communicated to the AO, and distinguished the precedent relied upon by the CIT(A) as inapplicable on the facts. Consequently the assessment communication founded on service at the incorrect address was set aside.
ITAT allowed the assessee's appeal, holding that notices issued under section 143(2) on an address not reflected in the ITR were invalid where the assessee had provided and the AO had acknowledged the correct address; reliance by the lower authority on addresses from MCA or PAN records could not supplant a specifically intimated last known address. The Tribunal held that the presumption of service by substituted methods requires that the notice be sent to the last known correct address communicated to the AO, and distinguished the precedent relied upon by the CIT(A) as inapplicable on the facts. Consequently the assessment communication founded on service at the incorrect address was set aside.
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