In the result, appeal of the assessee is allowed for statistical purposes
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.104/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Gaurav Mishra, Vs. Ito, Present Address: - Ward -3 (2)(8), 80, Bayshore Road, Unit No.28, Surat (Costa Del Sol), Singapore – 46992 Permanent Address: 605, Spathik Shilla, Sundar Nagar Purani Basti, So Raipur – 492001, C.G., India "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amkpm6042J (Appellant) (Respondent) Appellant By Shri Veekass Sharma, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/09/2025 Date Of Pronouncement 17/11/2025
permanent territorial address and also that the Learned ITO-3(1)(3), Surat himself mentioned the address of the assessee as "605 Sundar Nagar, Sphatik Nagar, Raipur" in the Notice u/s 133(6) dated 01.03.2019 issued to the assessee and the Learned ITO-3(2)(8), Surat has also mentioned the said address in the assessment order passed