The Assessing Officer has passed the order for recovering the tax due. On writ the asseessee contended that the order was passed without due service of notice as the assessee was not residing at given address at time of issuance of notice. High Court quashed and set aside the order and the Assessing Officer may issue fresh notice in accordance with law. (AY. 2008-09, 2010-11 to 2012-13)
Rajeshkumar Arjanbhai Vekariya v. Dy. CIT (2023) 295 Taxman 522 (Guj.)(HC)
S. 179 : Private company-Liability of directors-Principle of natural justice-Not residing at given address at time of issuance of show-cause notice-Order is quashed and set aside. [Art.226]