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TMI Blog2015 (6) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent has chosen to send the above notice by registered post to Thiru Ajay Metha, Director, No.A20, Anand Niketan, New Delhi-21 and the same also appears to have been served on the above address. Therefore, the defence raised by the learned Counsel for the petitioner that there was no notice served on the registered office of the petitioner and served only at his residential address canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circle, Chennai-10 in his proceedings in TIN 33831003100/2010-2011 in and by which the Assessing Officer has held that when a notice calling for objection to the proposal was issued to the petitioner to the registered place of business, namely, No.B.23/24, City Centre, No.232, Purasawalkkam High Road,Chennai-10, the same was returned with a postal endorsement ''LEFT'' and however ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Registered Office in the month of May, 2011. While so, the respondent ought not to have sent by registered post another notice to his residence. 3. The learned Counsel for the petitioner would further submit that the respondent has not chosen to issue notice to the official address of the petitioner's company. There may not be any levy of penalty because there is no proper notice served o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month of May, 2011. Thereafter, the respondent has chosen to send the above notice by registered post to Thiru Ajay Metha, Director, No.A20, Anand Niketan, New Delhi-21 and the same also appears to have been served on the above address. Therefore, the defence raised by the learned Counsel for the petitioner that there was no notice served on the registered office of the petitioner and served ..... X X X X Extracts X X X X X X X X Extracts X X X X
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