Allowing the appeal of the assesee the Court held that , when department had correct address of assessee furnished in return of income, sending notice at incorrect address available with bank and then drawing presumption of service of notice on ground that notice was not received back unserved, could not be sustained . (AY. 1999-2000)
Suresh kumar Sheetlani v. ITO (2018) 257 Taxman 338 (All.)(HC)
S. 148 : Reassessment – Notice – when department had correct address of assessee furnished in return of income, sending notice at incorrect address available with bank and then drawing presumption of service of notice on ground that notice was not received back unserved, could not be sustained.[ S.147 ]