Tax Notice Invalid: Sent to Wrong Address Despite Correct Address Provided in Income Return u/s 143(2).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income - Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. - AT....