2016 (12) TMI 614

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....haria, Adv. for the respondents ORDER The Court : The petitioner assails an order under Section 263 of the Income-tax Act, 1961 passed in respect of the assessment year 2008-09 on the ground of non-receipt of notice of the hearing of the proceedings. The revenue is represented. A proceeding under Section 263 of the Income-tax Act, 1961 was initiated. The order impugned is dated March 6....

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....form the department as to the change of address and that, the department had issued notice under Section 263 of the Income-tax Act, 1961 to the new address. Learned advocate for the department however submits that consequential follow up steps have been taken pursuant to the impugned order. I have considered the rival contentions of the parties and the materials made available on record. ....

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....efore the initiation of proceeding. Therefore it was obligatory on the part of the department to attempt to serve notice at the new address. Not having done so the attempts of the department to serve at the old address and claim good service on the basis of affixture of notice at the old address, in my view, cannot be upheld as a good service. In such circumstances, the department did not compl....