Issuing notice at address available as per PAN record held valid as change in address wasn’t intimated to AO

INCOME TAX : In absence of any intimation to Assessing Officer with respect to change in address, Assessing Officer was justified in issuing notice at address available as per PAN database. Therefore, Assessing Officer cannot be said to have committed any error and in fact Assessing Officer was justified in sending notice at address as per PAN database. Filing of Form18 with ROC cannot be said to be an intimation to Assessing Officer with respect to intimation of change in address

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