https://www.taxtmi.com/caselaws?id=335969 The court set aside the order passed under Section 263 of the Income-tax Act, 1961 for the assessment year 2008-09 due to the department's failure to serve proper notice on the petitioner at the correct address. The court held that attempts to serve notice at an old address, despite the petitioner informing the department of a new address, did not comply with the requirements of Section 263. Consequently, the authorities were allowed to proceed afresh against the petitioner from the notice stage, with the petitioner waiving the notice and agreeing to participate in the proceedings. The petition was disposed of with no costs awarded. en-us Thu, 01 Dec 2016 00:00:00 +0530 Tue, 13 Dec 2016 12:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335969 The court set aside the order passed under Section 263 of the Income-tax Act, 1961 for the assessment year 2008-09 due to the department's failure to serve proper notice on the petitioner at the correct address. The court held that attempts to serve notice at an old address, despite the petitioner informing the department of a new address, did not comply with the requirements of Section 263. Consequently, the authorities were allowed to proceed afresh against the petitioner from the notice stage, with the petitioner waiving the notice and agreeing to participate in the proceedings. The petition was disposed of with no costs awarded. Case-Laws Income Tax Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335969