proceedings initiated under Section 101 of the Act of 1960 an
incorrect address, to the knowledge of the officers of
Respondent no.3, was furnished ... were initiated against the Petitioner by
deliberately furnishing an incorrect address and, therefore, the
entire proceedings is vitiated for breach of the fundamental
principles
Thus, the learned assessing officer made
the inquiries at the incorrect address. Furthermore, the learned assessing
officer has heavily relied upon the statement ... Page | 18
companies where the inspector has gone to the incorrect address as held
above. Further, at para number 10 of the remand report, request
submission of the assessee. The Ld. counsel submitted that due
to incorrect address mentioned by the Assessing Officer in the
assessment order, the Authorised Representative ... also repeated the same
mistake of mentioning incorrect address in form No. 35, i.e.,
prescribed form in which appeals were filed before
EU127707095IN. He further pointed out
that the address mentioned in the postal address was incorrect or
incomplete, because as per the PAN data ... address of the assessee, but the notice was
sent at old address on the ground that it was the address
available with the Bank
petitioner's case that these notices were sent at
incorrect address, intentionally, to keep the petitioner away
from the departmental enquiry ... drawn is that the respondents had
sent the notices at incorrect address which prevented the
petitioner from contesting the departmental proceedings.
8. The learned Counsel
that the address of the assessee given in the notice as
well as address of the assessee given in the postal address is incomplete ... pincode given in the postal address is
also incorrect. This incorrect and incomplete address and non-service of notice is
further corroborated by the facts
address but no reply
Pvt. Ltd.- received till date.
Mumbai
2. Lexus Notice Served on 19.11.2011 at 95,00,000
Infotech the given address ... Securities the given address but no reply
Pvt. Ltd. – received till date.
Mumbai
4 Real Gold Address incorrect. The correct 90,00,000
Trading
However, the District Magistrate has observed that the petitioner had indicated his incorrect name in his application form and had also not indicated that ... which related to cheating, the authorities in giving incorrect address and also in making false statement on oath that no criminal case was either lodged
addressed. Admittedly in the present case notice was sent to an
incorrect address at which the petitioner was not present.
10. He relies ... case
the notice is correctly addressed. If the notice is incorrectly addressed
no legal presumption can arise. In the present case, the complainant
had annexed
notice under Section 143(2)
of the Act on an incorrect address; issue of notice to a dead person;
reassessment under Section
