https://www.taxtmi.com/caselaws?id=387301 The SC held that assessment notices under Section 143(2) sent to addresses in the PAN database are valid even when the assessee has changed address without updating PAN records. The Court ruled that in absence of specific intimation to the Assessing Officer regarding address changes, notices sent to PAN database addresses are justified, particularly under E-filing. The assessee must update PAN database after completing prescribed formalities including Form 18 filing with Registrar of Companies. The SC set aside HC, CIT(A) and ITAT orders that had invalidated assessments for improper service of notices. en-us Fri, 18 Oct 2019 00:00:00 +0530 Wed, 16 Jul 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387301 The SC held that assessment notices under Section 143(2) sent to addresses in the PAN database are valid even when the assessee has changed address without updating PAN records. The Court ruled that in absence of specific intimation to the Assessing Officer regarding address changes, notices sent to PAN database addresses are justified, particularly under E-filing. The assessee must update PAN database after completing prescribed formalities including Form 18 filing with Registrar of Companies. The SC set aside HC, CIT(A) and ITAT orders that had invalidated assessments for improper service of notices. Case-Laws Income Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387301