Held that if there is  any discrepancy in the address due to which the demand notice along with the assessment order was not served on the assessee, that could only help the assessee claim that the period of limitation for filing the appeal would run from the date of actual receipt of the demand notice or assessment order by the assessee. The Act provides that discrepancy in notices will not affect the proceedings. Therefore, the assessee’s contention that the assessment order shall be considered to be passed beyond the prescribed period of limitation  is  not accepted. Order is not barred by limitation. (AY.2014-15)