Scrutiny notice issued to assessee under section 143(2) at address available as per PAN database was justified as change in address had not been intimated to Assessing Officer

[2019] 110 taxmann.com 332 (SC) 

SUPREME COURT OF INDIA 

Principal Commissioner of Income-tax, Mumbai v. I-Ven Interactive Ltd.

UDAY UMESH LALIT, MS. INDIRA BANERJEE AND M.R. SHAH, JJ. 

CIVIL APPEAL NO. 8132 OF 2019† OCTOBER 18, 2019 Section 143 of the Income-tax Act, 1961 - 

Assessment - Issue of notice (Service of notice) - Assessment year 2006-07 - Pursuant to return of income filed for relevant year by assessee under e-Module Scheme, scrutiny notice under section 143(2) was sent at assessee's address available as per PAN database (within prescribed timeline) - Assessee argued that it had shifted to new address and when subsequent notices were served upon assessee, such notices were barred by limitation period - However, it was found that no application was made by assessee to change address in PAN database and in PAN database old address continued - Further, assessee failed to produce alleged communication intimating Assessing Officer about new address - Whether in absence of any specific intimation to Assessing Officer with respect to change in address, Assessing Officer was justified in issuing notice at address available as per PAN database, more particularly when return had been filed under e-Module scheme - Held, yes - Whether therefore, orders passed by lower authorities holding assessment order as bad in law on ground that no notice under section 143(2) was served upon assessee within prescribed time-limit was to be quashed and set aside - Held, yes [Paras 6.1, 7, 9 and 10][In favour of revenue]