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TMI Blog2013 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and publication etc. prescribed by the Code of Civil Procedure - In the absence of any error of jurisdiction of law in the impugned orders, we express our inability to entertain the appeal on the questions of law as set out in the memorandum of appeal but proceed to consider whether questions of law framed by counsel for the revenue in court should be answered. Defect in service of Notice - Whether defect in service would entail setting aside of the show cause notice along with assessment order and in such a situation the CIT(A) or the I.T.A.T should have directed the Assessing Officer to proceed from the stage of service – Held that:- Setting aside of an assessment order would not entail setting aside of the show cause notice - The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department was aware that the respondent has sold his house and shifted his residence, service at the last known address and as a result the assessment order are illegal and void. Counsel for the appellant submits that as no other address was available with the Assessing Officer he had no option but to serve the assessee at his last known address. It is also contended that if an order is set aside for want of valid service, the show cause notice would still subsist but as neither the CIT (Appeals) nor Income Tax Appellate Tribunal have restored the matter to the Income Tax Officer, the following additional questions of law may be framed and answered: (1) "Whether defect in service would entail setting aside of the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under section 158BD was not serviced by affixture at the correct address of the assessee without appreciating the facts that all the notices and correspondence was made at the last known address of the assessee as mentioned in ikrarnama dated 20.4.1998? (ii) Whether on the facts and in law, the Hon'ble Tribunal was justified in holding that due diligence had not been exercised in the case to find out the whereabouts of the assessee so as to warrant service by affixture, when the assessee had shifted from the place and that nobody disclosed the present whereabouts of the assessee during the inquiries made by the Income Tax Inspector and that the assessee had been using two different names i.e Shri Sher Singh son of Shri Gurdev Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t his last known address but surprisingly persisted in ordering service by affixation, at this address. At this stage it would be appropriate to clarify that if the revenue is aware that an assessee is not residing at his last known address, an Assessing Officer, would be required to search for the assessee's new address and if still not available, serve the assessee in accordance with procedure for substituted service and publication etc. prescribed by the Code of Civil Procedure. In the absence of any error of jurisdiction of law in the impugned orders, we express our inability to entertain the appeal on the questions of law as set out in the memorandum of appeal but proceed to consider whether questions of law framed by counsel for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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