2023 (11) TMI 132

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....der dated 10.03.2023 are extracted hereafter: 1. This appeal is directed against the order dated 21.08.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] concerning Assessment Year (AY) 2007-08. 2. The short point which arose for consideration before the Tribunal was as to whether the finding returned by the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"], that the notice under Section 148 of the Income Tax Act, 1961 [in short, "the Act"] had not been served on the correct address of the respondent/assessee, was correct. 3. The Tribunal, via the impugned order, noted that the CIT(A) had called for the remand report and had also examined the record available with the Assessing Officer (AO) before conclu....

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....a communication dated 07.05.2012. The communication is also suggestive of the fact that efforts were being made at this juncture to trace the address and PAN of the respondent/assessee to recover the outstanding demand. 6. Mr Ruchir Bhatia, Senior Standing Counsel, who appears on behalf of the appellant/revenue, says that since the address in the PAN data base had not been changed by the respondent/assessee, the notice issued under Section 148 of the Act was valid in the eyes of law. 6.1 In support of his submission, Mr Bhatia has relied upon the judgment of the Supreme Court rendered in Principal Commissioner of Income Tax, Mumbai v. I-Ven Interactive Limited, Mumbai 2019 110 Taxman.com 332 (SC). We may note that this was a case wher....