Assistant Commissioner Of Income Tax, Central Circle 4(1 v. Shamshun Tea & Industries Private Limited & Ors

Form No. J.(2)Item No.1Pallab/KS AR(Ct.) IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTIONAPPELLATE SIDE HEARD ON: 09.09.2025 DELIVERED ON: 09.09.2025 CORAM: THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAMAND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) M.A.T. 263 of 2023 With I.A. No. CAN 1 of 2023 + CAN 2 of 2023 Assistant Commissioner of Income Tax, Central Circle 4(1) Versus Shamshun Tea & Industries Private Limited & Ors. Appearance:-Mr. Soumen BhattacharjeeMs. Shradhya Ghosh ……….For the Appellant (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. We have heard Mr. Soumen Bhattacharjee, learned standing counselappearing for the appellant/Department. Though the respondents have beenserved, none appears for the respondents. The appearance of Mr. SoumenBhattacharjee, learned standing counsel appearing for theappellant/Department be regularized and his fee bills be honoured. 2. This intra-Court appeal is directed against the order dated 15[th] November,2021 in W.P.A. 14526 of 2021. By the said order, the assessment order andthe consequential demand were set aside and liberty was granted to theAssessing Officer to pass fresh assessment order with a correct PAN number,which appears in page 105 being Annexure – P/16 of the writ petition. 3.In paragraph 2 of the impugned order, the learned Single Bench recorded thatthe Department could not contradict the mistake committed by them byquoting the wrong PAN number, which are matters of record. In the groundsof appeal, the appellant/Department would contend that the impugned orderis not sustainable, more particularly, when the Assessing Officer has nojurisdiction to pass fresh assessment order against PAN No. ,which falls within the jurisdiction of the Income Tax Officer, Ward – 1,Dibrugarh and the assessee has been holding two different PANs at the sametime. These facts appeared to have been not placed before the learned SingleBench when the writ petition was disposed of. 4. Needless to state that if there is a mistake in the PAN number and thejurisdictional Assessing Officer, who is in charge of the correct PAN numberhas to pass fresh orders. 5. Accordingly, we clarify this position and dispose of the appeal filed by theDepartment with a direction to the concerned jurisdictional Assessing Officerto pass fresh orders of assessment after notice and hearing therespondents/assessee. 6.No costs. 7.Urgent photostat certified copy of this order, if applied for, be furnished to theparties expeditiously upon compliance of all legal formalities.parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (CHAITALI CHATTERJEE (DAS), J.)