{"id":221106,"date":"2019-10-18T17:37:12","date_gmt":"2019-10-18T12:07:12","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=221106"},"modified":"2019-10-24T13:10:35","modified_gmt":"2019-10-24T07:40:35","slug":"mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/","title":{"rendered":"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that 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.<\/p>\n<p style=\"text-align: justify;\">The Court said that though merely by filing of return of income with the new address, it shall be enough for the assessee to discharge its legal responsibility for observing proper procedural steps as per the Companies Act and the Income Tax Act is concerned,<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cIn 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\u00adModule scheme.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">The Court further explained that the <span style=\"color: #ff0000;\"><em>notices under Section 143(2) of the 1961 Act are issued on selection of case generated under automated system of the Department which picks up the address of the assessee from the database of the PAN.\u00a0 Therefore, the change of address in the database of PAN is must<\/em><\/span>, in case of change in the name of the company and\/or any change in the registered office or the corporate office and the same has to be intimated to the Registrar of Companies in the prescribed format (Form 18) and after completing with the said requirement, the assessee is required to approach the Department with the copy of the said document and the assessee is also required to make an application for change of address in the departmental database of PAN.<\/p>\n<p style=\"text-align: justify;\">[Principal Commissioner of Income Tax, Mumbai v. \u00a0I\u00adVen\u00a0Interactive\u00a0Limited, <b><a href=\"http:\/\/scconline.com\/DocumentLink\/2q9t9KiQ\">2019 SCC OnLine SC 1369<\/a>,<\/b> decided on 18.10.2019]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that mere mentioning of the new <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[31394,37985,2592,37984],"class_list":["post-221106","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-assessing-officer","tag-change-of-address","tag-Income_Tax","tag-tax-return"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mere change of address in IT return is not enough; Assessing Officer must be specifically intimated\" \/>\n<meta property=\"og:description\" content=\"Supreme Court: The 3-judge bench of UU Lalit, Indira Banerjee and MR Shah, JJ has held that mere mentioning of the new\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/18\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-18T12:07:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-24T07:40:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Prachi Bhardwaj\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Prachi Bhardwaj\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/18\\\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/10\\\/18\\\/mere-change-of-address-in-it-return-is-not-enough-assessing-officer-must-be-specifically-intimated\\\/\"},\"author\":{\"name\":\"Prachi Bhardwaj\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/de579aff4bc6dd24b68d6d472ac92942\"},\"headline\":\"Mere change of address in IT return is not enough; 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