Calcutta HC quashes Assessment Order passed under old surrendered PAN [Read Order]

The single bench of the Calcutta High Court has quashed the assessment order passed under the old surrendered Permanent Account Number (PAN).

The petitioner, Shakuntala Sales Incorporation filed a Writ petition against the assessment order passed in total violation of the principle of natural justice since before passing the aforesaid impugned assessment order all the formal notices were issued under the old surrendered PAN and the surrendering of such old PAN and the current PAN was communicated to the office of the respondent assessing officer long back on 28th July 2015.

The counsel for the petitioner submitted that on a similar grievance relating to the assessment year 2015-16, the assessment against the petitioner was dropped.

The Coram of Mr. Justice Muhammed Nizamuddin observed that the return relating to the relevant assessment year 2017-18 was filed by the petitioner under the new PAN which was allotted to the petitioner and in spite of that, the assessing officer concerned has passed the impugned assessment order under the old PAN.

The single bench after considering the submission of the parties, and facts and circumstances has quashed the impugned assessment order and held that “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”.

Mr. Avra Mazumder and Mr. Om Narayan Rai appeared on behalf of the appellant and respondent respectively.

To Read the full text of the Order CLICK HERE

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