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 1^st 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

Please become a Premium member. If you are already a Premium member, login here to access the full content.