https://www.taxtmi.com/article/detailed?id=8857 Notices under Section 143(2) are properly issued to the address in the PAN database unless the assessee has specifically intimated the Assessing Officer of a change in name, address or nature of business; mere mention of a new address in return filings or filings with the Registrar of Companies does not substitute for updating PAN records and formally notifying the Assessing Officer under Section 139A(5)(d). The author highlights that PAN specific provisions were not considered in the discussed judgments and urges updating PAN data to ensure valid service under automated notice issuance systems. en-us Tue, 17 Dec 2019 09:30:25 +0530 Tue, 17 Dec 2019 09:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8857 Notices under Section 143(2) are properly issued to the address in the PAN database unless the assessee has specifically intimated the Assessing Officer of a change in name, address or nature of business; mere mention of a new address in return filings or filings with the Registrar of Companies does not substitute for updating PAN records and formally notifying the Assessing Officer under Section 139A(5)(d). The author highlights that PAN specific provisions were not considered in the discussed judgments and urges updating PAN data to ensure valid service under automated notice issuance systems. Articles Income Tax Tue, 17 Dec 2019 09:30:25 +0530 https://www.taxtmi.com/article/detailed?id=8857