2018 (3) TMI 1468

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....er : Honourable Mr. Justice Akil Kureshi ) The petitioner has challenged the notice of reopening of petitioner's assessment dated 18.9.2017 for the assessment year 2010-2011. Admittedly, the petitioner had not filed return of income for the assessment year 2010-2011. However, main ground on which besides others, the petitioner wishes to press the challenge is that the notice was not issued wi....

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....corelated to the Permanent Account Numbers issued. The notices were dispatched at the address which was available in the system of the department. The petitioner had never applied for change of address and, therefore, the department was obviously not aware about it. These are disputed questions of facts. Whether the system of the department contains the petitioner's old address as declared b....