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AO justified in sending notice at address mentioned in PAN database
Case Law Details
- Case Name
- PCIT Vs. M/s I-Ven Interactive Limited (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- Supreme Court of India
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PCIT Vs. Ms IVen Interactive Limited (Supreme Court)
Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient. In absence of any specific intimation to the Assessing Officer with respect to change in address and/or change in the name of the assessee, the Assessing Officer would be justified in sending the notice at the available address mentioned in the PAN database of the assessee, more particularly when the ret...
