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TMI Blog2023 (11) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... n the respondent/assessee. Therefore, according to us, no interference is called for with the impugned order passed by the Tribunal stating that as noted that the CIT(A) had called for the remand report and had also examined the record available with AO before concluding that the notice issued under Section 148 of the Act had been served at the wrong address. - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MR JUSTICE GIRISH KATHPALIA For the Appellant Through: Mr Aseem Chawla, Sr. Standing Counsel with Ms Pratishtha Chaudhary and Mr Aditya Gupta, Advocates. For the Respondent Through: Mr Ruchesh Sinha, Advocate. RAJIV SHAKDHER, J.: (ORAL) 1. The co-ordinate bench had heard the above-captioned appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2014 under Section 148/144 of the Act. The record shows that consistently between 2007-08, which is the concerned AY, and 2013-14, the respondent/assessee has been showing her address in the ITRs as Flat No. 100, Milan Apartment, West Enclave, Pitampura, Delhi [hereinafter referred to as 100 Pitampura ]. Concededly, the respondent/assessee's return was available with the AO. Curiously, even in the face of this undisputed fact, the question of law proposed by the appellant/revenue in the instant appeal is suggestive of the fact that the return filed by the assessee was not available with the AO. 5. We may note that via communication dated 22.08.2014, the AO had written to the IT Investigation Wing to provide further information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, that the respondent/assessee was not available at the 501 Hawa Singh Block address. 7.1 Furthermore, we also find that in this case, the appellant/revenue, prima facie, did not lay the foundation for the arguments that are sought to be raised before us, which is, that in the PAN data base, the respondent/assessee's address continued to be shown as 501 Hawa Singh Block. 8. Since Mr Bhatia seeks short accommodation to place before us the record that was made available to the Tribunal, the appeal is stood over. 8.1 Mr Bhatia will place the relevant record before us and also serve the copy of the same on Mr Ruchesh Sinha, learned counsel who appears on behalf of the respondent/assessee. 9. List the matter on 13.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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