In Brief
In this case, the Principal Commissioner of Income Tax challenged a lower court order that quashed an income tax assessment on the ground that notice was not properly served. The Supreme Court held that sending notice to an assessee at the address on file in the PAN database is valid service under the Income Tax Act, 1961, provided the assessee has not informed the tax authority of a change of address. The Court found procedural compliance with the statutory notice requirements and remanded the case for merit-based consideration of the substantive tax appeal.", "cited_cases">[]
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