Ramya Vivek Iyer v. ITO (2023) 334 CTR 931 (Mad) ( HC)

S. 144 : Best judgment assessment –Non service of notice-Principle of natural justice-New PAN card-Change of address uploaded-Order and penalty notices are quashed and set aside. [S. 271(1)(b), 271 (1)(c), Art. 226]

Assessee  shifted to Pune after marriage and also states that she had informed the IT Department about the change of address. Communication seeking issuance of a new PAN card and change in her address has been uploaded, received and acknowledged on 6th Oct., 2016. On writ allowing the petition the Court held that in the absence of service of notice on assessee at correct address even after intimated by assessee, the impugned orders, both of assessment as well as levying penalties are vitiated by violation of the principles of natural justice and are  set aside. (AY. 2011-12)