27 November 2011
One of my client has changed his residence and place of business from mumbai to thane. So now do i have to apply for change in the address through Form 49AA or can i file return to the same jurisdiction? Thanks in advance.
27 November 2011
For one of my client I had applied for change in address and got new pan card at new address then i filed the return by putting new address in the ITR but when i checked at Income tax website the jurisdiction is not changed yet ( though i have received the refund for the relevant assessment year). I mean to say then what is the use of applying for correction in address, if they are not transferring the file to the new jurisdiction.
28 November 2011
Penalty can't be imposed if jurisdiction is not properly followed. If address is changed, assessee as well as consultant's will adhere to the provisions of law, as a part of good governance,leave alone the action of the department.