2021 (4) TMI 966

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... could have been remanded to the AO, so as to give opportunity to the respondent/assessee to defend the proceedings. This is an aspect that we will consider once service is effected on the respondent/assessee. List the matter on 20.05.2021. - ITA 113/2021 - - - Dated:- 5-4-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Appellant: Mr. Zoheb Hossa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asoning that the service of notice under Section 148(1) of the Income Tax Act, 1961 [in short the Act ] was invalid as it was served at the old address of the respondent/assessee, which was available in its PAN database. 4.1. We must indicate that, in the remand report, there is a reference to the fact that when service was rendered via affixation, it was found that the respondent/assessee was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X