2016 (12) TMI 614

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..... erve the petitioner where at an address which was not the prevailing address of the petitioner at the material point of time. Two attempts to serve on the old address therefore cannot be counted as a notice under Section 263. Although the impugned order records that, not finding the petitioner at the old address a notice was affixed on such address. For the affixture of notice to take effect it .....

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..... Bharadwaj, Mr. Bhaskar Sengupta, Advs. for the petitioners Mr. Prithu Dudharia, 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 .....

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..... ocate for the department is unable to substantiate that, the petitioner did not inform 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 th .....

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..... In the present case the petitioner had informed the department as to its address before 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 b .....

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..... Tax Act, 1961 stands served on the petitioner. It would be open to the authorities to commence the proceedings with the notice under Section 263 being treated as served. By consent of the parties the date of hearing of the proceedings under Section 263 of the Income-tax Act, 1961 is fixed on December 9, 2016. The Authorities are requested to dispose of such proceedings as expeditiously as poss .....

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