I-T - Whether assessee is obliged to ensure that his changed address is entered into PAN database, failing which he is precluded from objecting to Sec 148 notice issued at his old address - NO: High Court

The Hon’ble Delhi High Court has rightly held that the assessee is not obliged to get changed his address in Pan Database. In fact it shall be the duty of the Department to update PAN Database based on the latest Return of Income or on the basis of any communication made before the Assessing Officer during the course of statutory proceedings subsequent to filing of Return. This will not only ensure proper communication with the assessee but also results in avoiding waste of time and incurring of extra cost on the part of the assessee to get changed his address by filing PAN Correction application before the TIN-FC. In a large number of cases (especially in salary cases) there is a mismatch between the present address and PAN Database address. Hence the Department should take immediate steps (which merely requires a small change in ITD application) to update present address in PAN Database based on the latest returns filed by the assessees.

V. G. IRKAL
Hospet

vasantirkal vasantirkal 02/10/2015