Calcutta HC quashes Assessment Order passed under old surrendered PAN

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Calcutta HC quashes Assessment Order passed under old surrendered PAN

Shakuntala Sales Incorporation (W.P.A. 17644 of 2022)

Facts:

  1. The main ground of challenge by the assessee  against the assessment order dated 29th March, 2022 is that before passing the aforesaid assessment order all the formal notices were issued under the old surrendered PAN being ABGFS 1657 Q and the surrendering of such old PAN and the current PAN ABIFS 5263 L was communicated to the office of the respondent assessing officer long back on 28th July, 2015.
  1. The return relating to the relevant assessment year 2017-18 was filed by the assessee under the aforesaid new PAN which was allotted to the assessee.
  1. The assessing officer, however, has passed the assessment order under the old PAN number only.

Hon. Calcutta HC held as below:

  1. The impugned assessment order is quashed
  1. However, quashing of the impugned assessment order will not prevent the respondent assessing officer to initiate any fresh proceeding and pass an order under Section 147 of the Act in accordance with law.

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