No Fault of Revenue if Notice Wasn’t Served Upon Assessee Due to Non-Updation of Her Address in PAN Card | HC

  • Blog|News|Income Tax|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 27 February, 2025

Recent Posts

Blog, Advisory, Company Law

Taxmann’s Analysis | SEBI Amends LODR Regulations – Tightens Governance Norms for HVDLEs and SMEs

Blog, News, GST & Customs

Order to Be Set Aside as Assessee’s Explanation for Mismatch in GSTR-1 and GSTR-3B Was Dismissed Without Proper Reasoning | HC

Latest from Taxmann

Validity of Section 148 Notice

Case Details: Srimani Basu v. Income-tax Officer - [2025] 171 taxmann.com 548 (Bombay)

Judiciary and Counsel Details

  • M. S. Sonak & Jitendra Jain, JJ.
  • Tejveer Singh for the Petitioner.
  • Suresh Kumar for the Respondent.

Facts of the Case

The Assessing Officer (AO) issued a notice to the assessee under section 148A(b) and subsequently passed an order under section 148A(d). Consequent to such an order, he issued a notice under section 148.

In the writ petition, the assessee contended that the notices were not served to her either on the email ID or by post. Therefore, the proceedings were bad in law.

High Court Held

The Bombay High Court held that it was the duty of the assessee to inform the Income-tax Department about the change of her address and make necessary changes in the PAN card details. As the assessee failed to do so, no fault could be attributed to the AO on account of non-service of the notices.

However, considering that the assessee was an individual lady and her husband was on a transferable job, the AO was directed to serve subsequent notices on the address and e-mail ID given by the assessee.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied