Written request to existing AO needs to be made for migrating PAN to new AO due to address change: Patna HC

Niraj Kumar Suman Vs ITO (Patna High Court) Patna High Court held that for migrating PAN to new AO, due to change in address, a written request to existing AO must be made. Such procedure needs to be followed for change of jurisdiction. Facts- The petitioner in the present case was doing his business in Muzaffarpur, Bihar and the address declared was also at Muzaffarpur. The 1st Respondent was the JAO of the petitioner. The petitioner contends; without specifying the actual day, that in the year 2017, the petitioner had changed the address in his PAN to Delhi, to which location he has shifted ...