Facts
a)
The case of the assessee was
selected for scrutiny and, accordingly, notice under section 143(2) was issued
upon him. The notice was generated through the software application of the
Income-tax Department and was sent to the assessee at the address given in the
return of income.
b)
Assessee filed an affidavit
stating that said notice was not served. However, in affidavit, assessee had
not furnished any reasons or evidences as to why notice sent at correct address
could not be served on assessee.
c)
It was noticed that address of
assessee in affidavit was different from address provided in return of income,
which showed that assessee had changed his address and new address was not
communicated to Income-tax Department.
