https://www.taxtmi.com/caselaws?id=409230 The Court dismissed the Writ Petition challenging the jurisdiction of the Income Tax Department to issue a notice under Section 148 of the Income Tax Act. It held that the notice was validly issued within the period of limitation and sent to the last known address provided by the petitioner for PAN allotment. The Court emphasized the petitioner's duty to update address details in the PAN database for proper communication with the department. The petitioner was directed to provide necessary information to the jurisdictional officer for reassessment proceedings to proceed, with no costs imposed. en-us Mon, 28 Jun 2021 00:00:00 +0530 Fri, 02 Jul 2021 08:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409230 The Court dismissed the Writ Petition challenging the jurisdiction of the Income Tax Department to issue a notice under Section 148 of the Income Tax Act. It held that the notice was validly issued within the period of limitation and sent to the last known address provided by the petitioner for PAN allotment. The Court emphasized the petitioner's duty to update address details in the PAN database for proper communication with the department. The petitioner was directed to provide necessary information to the jurisdictional officer for reassessment proceedings to proceed, with no costs imposed. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409230