I.P. Mukerji, J. - (1.) On 13th March 2010 the registered office of the writ petitioner was shifted from 164, M.G. Road, Kolkata - 700007 to 3, Queens Park, Kolkata - 700019. According to Mr. R.N. Bajoria, learned senior Advocate appearing for the writ petitioner, the income tax department had knowledge of this change of address and served notices, processes etc. at this new address, the petitioner having notifying them of such change. I was shown a request by the writ petitioner for a new PAN Card form dated 10th January 2011 and the response of the Department by their communication dated 31st January 2011 that the change in details mentioned in the form had been processed.
(2.) I was also taken through the income tax return of the writ petitioner for the assessment year 2011 -2012 disclosing its address at Queens Park and the intimation under Sec. 143(1) of the Income Tax Act dated 13th February 2012 containing the self -same changed address.
(3.) Similar documents were shown to the with regard to the assessment year 2012 -2013 at pages 106 and 107 of the petition.;