https://www.taxtmi.com/caselaws?id=779901 ITAT (Del.) allowed the appeal, holding that notices issued to an address not furnished in the ITR cannot be justified by the AO relying on addresses from MCA or PAN databases where the assessee had provided the correct address. The tribunal found substituted service presumption requires that the last known correct address be used, and noted the CIT(A) wrongly applied a precedent favoring issuance to PAN/MCA addresses. On the facts, the notice service was improper and prejudicial; assessment action based on that service was set aside in favour of the assessee. en-us Tue, 30 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779901 ITAT (Del.) allowed the appeal, holding that notices issued to an address not furnished in the ITR cannot be justified by the AO relying on addresses from MCA or PAN databases where the assessee had provided the correct address. The tribunal found substituted service presumption requires that the last known correct address be used, and noted the CIT(A) wrongly applied a precedent favoring issuance to PAN/MCA addresses. On the facts, the notice service was improper and prejudicial; assessment action based on that service was set aside in favour of the assessee. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779901