BASHIR AHMAD SOFI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, the appeal of the assesse in I

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 148, “ITO shall serve upon the Assessee a notice before assessment, reassessment or re-computation” In this instant case, Onus is not on the assessee to inform the department regarding his address as the Assessing Officer clearly has the knowledge of the appellant’s actual address vis a vis Bank Statements. Further, it is settled law that

SHRI BASHIR AHMAD SOFI,NOWHATTA vs. INCOME TAX OFFICER WARD-1 , SRINAGAR

In the result, the appeal of the assesse in I