S.143 – Mentioning of new address in return of income without intimating Assessing Officer and changing PAN – Not sufficient.

Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient. In the absence of any specific intimation to the Assessing Officer with respect to change in address and/or change in the name of the assessee, the Assessing Officer would be justified in sending the notice at the available address mentioned in the PAN database of the assessee, more particularly when the return has been filed under e-module scheme. Principal CIT v. I-Ven Interactive Limited [2019] 418 ITR 662 (SC).