Tribunal held that there is a difference between “issue” of notice and “service” of notice. Service of notice is a pre-condition for assuming jurisdiction to frame the assessment. Under Rule 127, service at the PAN address is valid even if it is different from the address in the Return. If a notice is issued but is returned unserved by the postal authorities and thereafter no effort is made to serve another notice before the deadline, it shall be deemed to be a case of “non-service” and the assessment order will have to be quashed. (AY. 2009 -10). (ITA No.1763/PUN/2013, dt. 01.07.2019) (AY. 2009-10)
Anil kisanlal Marda v. ITO ( 2019) 177 ITD 749 /182 DTR 153 / 201 TTJ 100(Pune)(Trib.), www.itatonline.org
S. 143(2) : Assessment-Notice-If a notice is issued but is returned unserved by the postal authorities and thereafter no effort is made to serve another notice before the deadline, it shall be deemed to be a case of “non-service” and the assessment order will have to be quashed. [ [S.292BB, R.127, General Clauses Act, 1897, S. 27 ]