2012 (10) TMI 98

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.... This appeal by the assessee is directed against the order of ld. CIT, Aligarh dated 21.03.2012 for the assessment year 2007-08, challenging the order u/s. 263 of the IT Act. 2. The ld. Commissioner noted that assessment order u/s. 143(3) has been completed on 18.05.2009 and subsequently, it was found that the said assessment was erroneous and prejudicial to the interest of Revenue as per sec....

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....y investigating these issues. 3. The appeal was taken up for hearing on 25.09.2012 and the assessee was notified of the date of hearing through registered post at the correct address given in the appeal papers. The Postal authorities returned the registered cover to the office of the Tribunal with the remark "refused". The refusal amounts to service upon the assessee. Despite service of notice,....