When department had correct address of assessee furnished in return of income, sending notice at incorrect address available with bank and then drawing presumption of service of notice on ground that notice was not received back unserved, cannot be sustained

The Honorable High Court of Allahabad in the above case has held that when new address has been furnished by the assessee in his return of income, notices cannot be sent at an old address available on records. ?Page=CASELAWS&id=101010000000183116 &isxml=Y&search=&tophead=true&tophead =true