second address is concern it is office address of
his wife, 3rd address it is residential address of his
mother ... addressed to very same address was
returned with the shara left but not the address
incorrect or false, so, once it is dispatched to
known
that the notice was brought to his address or that
the address mentioned on the cover was incorrect or that
the letter was never tendered ... case the notice is correctly addressed; "if the notice is
incorrectly addressed, no legal presumption can arise".
Further, it was also observed that
Thus, the learned assessing officer made the
inquiries at the incorrect address. Furthermore, the learned assessing officer
has heavily relied upon the statement ... list of 18 companies
where the inspector has gone to the incorrect address as held above.
Further, at para number 10 of the remand report
accused that the addresses shown in cause
title as well as in the legal notice is a wrong address
or incorrect address ... addressed to very same address
was returned with the shara left but not the
address incorrect or false, so, once it is dispatched
to known
basis of
notice issued u/s 148 on the completely incorrect address of the appellant without complying
with rule 127 of the IT Rules ... Floor, LBS Marg, Ghatkopar - (W),
Mumbai - 400 086‖ was an incorrect address. It was further stated by the ld. A.R that although
plea was raised by the
defence that the demand notice was incorrectly addressed and
there was non-service of demand notice but the said plea
period July 2019 to November 2019; both Demand Notices were
incorrectly addressed to R-2 when all the rights and obligations under
MSA were vested ... under Section 9 ignoring the factum that the Application was filed
against incorrect legal entity and also the existence of 'Pre-Existing
Dispute
forcing her to correct the same on
04.10.2016, she used the incorrect address in her petition filed under Section
CRL.REV.P. 347/2021 Page
another address or fax number, then to
that address or fax number)"
14. Admittedly, the respondent had not provided any other address
for service ... notice dated 24.09.2018 sent by the petitioner was sent at an incorrect
address as 'Karan Singh Farm, Khasra No. 683, near Farm
realizing that it was, in
fact, an incorrect e-mail address.
5. Later in the day on 04.08.2020, it came to the knowledge ... documents submitted by
him were inadvertently sent to an incorrect e-mail address, which
differed from the one provided by the University in the
communication