Case Study

Notice u/s148 issued on Assesee Old Address (address appeared on ITR for that year)but assessee updated address in IT login but not in PAN as soon as he relocated to another address Assesee not at all received in hand, but assessee came to know after expiry of time, can it be said it as notice under sec 148 is time barred
Replies (3)
no u can't say... because it's ur default to change PAN Address. so no chance. i think u should have got 148 over the mail also....
then what is the remedy?
AO has transferred the case to new ITO and they passed Best judgment assessment also without giving OBH to assesee since assessee not replying to notice under sec 142(1)
Request new ITO....

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