Reassessment by sending section 148 notice to old address of assessee is invalid

Veena Devi Karnani Vs ITO (Delhi High Court) Rule 127(2) clearly states that the addresses to which a notice or summons or requisition or order or any other communication may be delivered or transmitted shall be either available in the PAN database of the assessee or the address available in the income tax return to which the communication relates or the address available in the last income tax return filed by the assessee – all these options have to be resorted to by the concerned authority – in this case the AO. Therefore, in the facts of this case when the AO issued the reassessment...