https://www.taxtmi.com/caselaws?id=275783 Revisional proceedings were vitiated where notice under Section 263 was sent to the assessee's old address despite prior intimation of change of registered office and filing of the relevant company form. The court found that the assessee was prevented by sufficient cause from participating because effective notice and opportunity of hearing were not afforded. The impugned revisional order was therefore quashed, and the Commissioner was directed to issue fresh notice at the current address and proceed afresh in accordance with law. en-us Tue, 10 Mar 2015 00:00:00 +0530 Wed, 17 Oct 2018 07:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275783 Revisional proceedings were vitiated where notice under Section 263 was sent to the assessee's old address despite prior intimation of change of registered office and filing of the relevant company form. The court found that the assessee was prevented by sufficient cause from participating because effective notice and opportunity of hearing were not afforded. The impugned revisional order was therefore quashed, and the Commissioner was directed to issue fresh notice at the current address and proceed afresh in accordance with law. Case-Laws Income Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275783