Address change requires Applications to both Existing JAO and New AO for Proper PAN Migration: Patna HC dismisses Petition [Read Order]

The Patna High Court dismissed a petition challenging the non-migration of PAN from one jurisdiction to another, emphasizing that proper applications must be submitted to both the existing Jurisdictional Assessing Officer (JAO) and the new one. The petitioner had only applied to the new JAO, leading to a delay in the PAN migration process. The court highlighted that due diligence in following procedural requirements is essential for such changes, ensuring that both the old and new authorities are informed and can act accordingly.