Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

Old ao versus new ao

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)

03 August 2012

Friends

I wanted to know some practical issues relating to PAN.

Suppose a salaried tax payer was assessed to tax in Gujarat as his employer was in that state.Now he has changed employer and based on new employer's address, the individual should be assessed in Kolkata. He writes the new AO code in this year's ITR.

So, will his AO jurisdiction change automatically in the efiling website or he has to apply to old AO at Gujarat to transfer his file to new AO at Kolkata. How does it work or happen.

Regards,

Reply
Follow
Share

3 Replies

Praneeth (Ca Final ) (49 Points)
Replied 03 August 2012

Originally posted by : Dipjyoti Majumdar
	Friends I wanted to know some practical issues relating to PAN. Suppose a salaried tax payer was assessed to tax in Gujarat as his employer was in that state.Now he has changed employer and based on new employer's address, the individual should be assessed in Kolkata. He writes the new AO code in this year's ITR. So, will his AO jurisdiction change automatically in the efiling website or he has to apply to old AO at Gujarat to transfer his file to new AO at Kolkata. How does it work or happen. Regards,

the assesemtn is made at where the pan is registered irrespective of what ever is entered in the ITR the dit site takes it Automatically if you want to check go to dit site and go to know your Judistriction Ao and enter your pan no you will know it

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 03 August 2012

So, in this case, the assessee is liable to apply to his old AO to transfer the case/file to new AO.

What would be the consequence if he does not apply so.

Regards,

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 03 August 2012

stepwise procedure

1. change address in your pan data by filing 49A

2. file your current year return in present ITO

3. write to old ITO stating that your address is changed and to send the file in specific PAN number by attatching the xerox copy of current return submitted at new ITO, and one address proof of new place, Copy to commissioner .........copy to new ITO and commissioner, , after 1-2 chase up at old ITO the file will be transferred to new ITO.