Court Quashes Assessment Order Due to Assessee's Failure to Update Address in PAN Database u/s 143(2) Notices.

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....Notices u/s 143(2) not issued on new address - the assessee is required to make an application for change of address in the departmental database of PAN, which in the present case the assessee has failed to do so - Order of CIT(A), ITAT and HC holding the the assessment order as bad in law quashed and set aside.....