2018 (3) TMI 1468

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..... ss 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 by him earlier and, therefore, the department was correct in sending the notice to such address would need proper examination. The petitioner's contention that without the change of the address, the syst .....

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..... urn 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 within the time limit. Undisputedly, the last date for issuance of notice was 30.3.2017. According to the counsel for the petitioner, such notice was dispatched to a wrong address and therefore, never received by the petitione .....

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..... he 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 by him earlier and, therefore, the department was correct in sending the notice to such address would need proper examination. At the same time, the petitioner's contention that without the change of the address, th .....

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