The Assessment officer knows the Assessee residential address which is not in his jurisdiction. Can he sent notice under Sec148 to an address where the assessee is not residing now.
Is it permissible
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Notice for Reassessment
Replies (3)
notice under 148 will be issued to the address in the PAN database. if you have changed your address, it's your responsibility to update your new address in the pan database using correction form
But before issuing Notice under Sec148, Notice under sec 133 was issued to the address where the AO is having jurisdiction.
Mr. Arumugam, if you have an idea of challenging the reassessment proceedings based on issue of notice, you are gonna lose it... So better co-operate with the assessment proceedings and complete it peacefully. This is my kind advice
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