Income Tax Notice Sent to Wrong Address: ITAT sets aside Order u/s 144 of Income Tax Act

The Income Tax Appellate Tribunal (ITAT) set aside an assessment order issued under Section 144 of the Income Tax Act, after finding that the income tax notice was sent to the wrong address. The tribunal held that the error violated the principles of natural justice, as the taxpayer was not given an opportunity to respond to the notice. The case highlights the importance of accurate communication in tax proceedings and upholds the taxpayer's right to a fair process.