28 February 2009
The assesee is a salaried employee. Changed address due to job transfer. Bought car under a loan scheme. AO called for info under AIR. Notice couldn't be delivered & served . AO passes order u/s 144.
What should be primr ground of Appeal? & What kind of order is expected from CIT(A) ? In case remanded to AO can he open the complete assessment proceeding or will be restriced to AIR info on basis of which order has been passed.
28 February 2009
Change of address is sufficient ground for non receipt of notice.The assessment will not be restricted to AIR and would be complete assessment.
CAclubindia
