In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
271(1)(c) of the Act. I.T.A. No. 310/Asr/2019 2 & ITA No.11/Asr/2023 Assessment Year: 2010-11 2. The assessee has taken the following grounds: “1. The ld. CIT(A) erred on facts and law by upholding the validity of service of notice was neither received by the assessee (as he was living in Canada during the said period