9911796707
TMI Blog2025 (1) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- As Petitioner submitted that the Petitioner has changed her address, but same was not informed to the Income-Tax Department and, therefore, the postal authorities may have returned the notices with the remark left. In our view, it was the duty of the Petitioner to inform change about her address to the Income-Tax Department and make necessary changes in the PAN card details. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxpayer challenging the notice under Section 148A(b) dated 24 January 2023, order Section 148A (d) dated 8 March 2023, consequent notice under Section 148 dated 9 March 2023 and notice under Section 142 (1) dated 20 September 2023 for the assessment year 2016-2017. 4. Mr. Singh, learned counsel for the Petitioner submits that the notice under Sections 148A (b), 148A (d) and 148 were not served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notices with the remark left. In our view, it was the duty of the Petitioner to inform change about her address to the Income-Tax Department and make necessary changes in the PAN card details. Having not done so, no fault can be attributed to the Respondents on account of non-service of the notices. However, the Petitioner being an individual lady, and her husband being on transferable job by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Petitioner is directed to file her objections to 148A(b) notice within period of four weeks from the date of uploading of the present order and the Respondents are directed to dispose of the objections within a further period of four weeks from the date of filing the objections. Petitioner would not take the plea of limitation starting from 24 January 2023 till the date of uploading the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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