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2013-TIOL-941-ITAT-DEL Rachna Gupta vs. ITO ITA No. 5527/Del/2012 Assessment Years: 2003-04. Date of Order: 05.07.2013

C. N. Vaze
Shailesh Kamdar
S/s. 147, 148 – Reassessment cannot be done on the basis of a notice issued at the address mentioned as per PAN data when the new address was available in returns of income filed.

Facts :
On 30-03-2010 the Assessing Officer (AO), with the prior approval of the Additional CIT, issued a notice u/s. 148 requiring the assessee to file return of income for AY 2003-04. The notice was issued at an address taken from PAN data. The address given in the PAN data was address of the employer of the assessee where she was then working. Subsequently, the said employer company had shifted its address and the change in address was intimated to ROC as well. In the return of income filed for AY 2003-04, 2004-05 and 2005-06 (all filed before 30.3.2010) the assessee had stated her new address.

The assessee failed to comply with this notice and no return...

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