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 his business. The petitioner is said to have also sought for a change of the JAO from Muzaffarpur to New Delhi. On a notice being issued u/s. 143(2) of the Income Tax Act, 1961, the Chartered Accountant of the assessee had also sought for transfer of JAO from Muzaffarpur to New Delhi. As of now, the petitioner is issued with notices also in his New Delhi address, as is clear from the various documents produced in the writ petition. The petitioner’s contention is that the 1st Respondent, who has issued the notice does not have jurisdiction to assess the petitioner.
