https://www.taxtmi.com/caselaws?id=765437 Notices sent to the address on record with the Income-tax Department could not be faulted where the assessee had changed address without informing the Department or updating PAN details. On those facts, non-service was not attributable to the Revenue. However, the Court still quashed the order under Section 148A(d) and the consequential notices under Sections 148 and 142(1), and directed fresh service at the updated address and email-id furnished before it, so that objections to the Section 148A(b) notice could be filed and considered. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765437 Notices sent to the address on record with the Income-tax Department could not be faulted where the assessee had changed address without informing the Department or updating PAN details. On those facts, non-service was not attributable to the Revenue. However, the Court still quashed the order under Section 148A(d) and the consequential notices under Sections 148 and 142(1), and directed fresh service at the updated address and email-id furnished before it, so that objections to the Section 148A(b) notice could be filed and considered. Case-Laws Income Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765437