Notices u/s 143(2) not issued on new address - the assessee is required to make an application for...

Notices u/s 143(2) not issued on new address - the assessee is required to make an application for change of address in the departmental database of PAN, which in the present case the assessee has failed to do so - Order of CIT(A), ITAT and HC holding the the assessment order as bad in law quashed and set aside. .....

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