Supreme Court Allows Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Valid When Sent to PAN Database Address. The Court held that the Assessing Officer's issuance of notice to the address in the PAN database within limitation was sufficient compliance, and the assessee's failure to prove intimation of change of address rendered the assessment order valid.
4 Oct 2019The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax, Mumbai, against the judgment of the Bombay High Court which ha...
