Dismissing the appeal the Court held that,  ITO  Tiruvallur had issued reopening notice to assessee and it had also submitted report of ITO, Tiruvallur that he visited last known address of assessee to verify address of assessee and found that address belonged to assessee, but house was let out and tenants informed him that they were receiving reopening notice by department and forwarding them to assessee. Therefore proceedings were initiated in a proper manner . Tribunal was justified in remanding matter back to Assessing Officer to adjudicate matter afresh .  (AY. 2011-12)