The article attempts to revisit the SC latest verdict on address updation in PAN Card which is must without which the assessee cannot claim that he was not served with notice issued to him under the Income Tax Act.

In PCIT Vs IVen Interactive Limited, the Supreme Court’s judgement dt. 18.10.2019 says that mere mentioning of the new address in the return of income without specifically intimating the A.O. with respect to change of address and without getting the PAN database changed, is not enough and sufficient.

Following are the implications of the above verdict of the Hon’ble SC :-

1)  It is important to get the address in PAN database updated.

2)  If this is not done, the A.O. would be right in sending notice under section 143(2) of the I.T. Act, 1961 on the old address and you cannot escape by claiming you didn’t receive the notice on your new address.

3)  Without PAN updation, you cannot claim that the notices u/s 143(2) & 142(1) were not served upon you as you never received those notices and the subsequent notices served and received by you were beyond the period of limitation prescribed under proviso to sec. 143 of the 1961 Act.

4)  In the absence of any intimation to the A.O. with respect to change in address, the A.O. was justified in issuing the notice at the address available as per the PAN database.

HOW to update PAN address

It can be updated online by visiting e-filing website of the I.T. department or through NSDL or UTITSL.

Hope the above article serves useful purpose.

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October 2021