the assessee has not updated his pan data, so old address is valid untill the pan data is changed.
now you have two options
1) to return the notice to issuing officer, stating the facts, and ask him to serve at correct address.
2) deliver the notice to assesse by yourself and ask him to comply the notice within time.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
