Sail Bansal Service Centre Ltd v. Income Tax Officer, Central Circle-7(1), Kolkata &Ors

24.6.2022 ks WPA 10836 of 2022 sl. 13 Sail Bansal Service Centre Ltd. Vs Income Tax Officer, Central Circle-7(1), Kolkata &Ors. Mr. Avra Mazumdar,Sk. Md. Bilwal Hossain,Mr. Binayak Gupta … For the Petitioner.Mr. Aryak Dutta … For the UOI. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged theimpugned assessment order under Section 147 of theIncome Tax Act, 1961, dated 31[st] March, 2022 relatingto Assessment Year 2013-2014 issued in PAN No.AAFCS 8903A, on the ground that the aforesaid PAN isinvalid and is not in existence. In support of suchcontention, petitioner submits that it has alreadybrought to the notice of this fact of non-existence ofthe aforesaid PAN by its letter dated 24[th] March, 2022as appears at page 35 of the writ petition and furtherpetitioner has annexed a downloaded copy from theofficial portal of the department, which appears atpage 47 of the writ petition that the aforesaid PANNumber is inactive. In addition, petitioner alsosubmits that the impugned order is in total non-application of mind by the Assessing Officer in view ofhis recording in the impugned assessment order dated 31[st] March, 2022 that the Assessee petitioner did notfurnish any reply to the show-cause-notice dated 27[th]March, 2022 while it is on record that petitioner hadgiven reply to the aforesaid show-cause-notice, copy ofwhich appears at pages 39 and 40 of the writ petition.Mr. Mazumder, learned Advocate appearing for thepetitioner further submits that the impugnedassessment order is not sustainable in law since theimpugned assessment order has been passed evenwithout serving any notice under Section 148 of theAct and further takes the point that the impugnedassessment order is time barred. Mr. Dutt, learned Advocate appearing for therespondent, Income Tax Authority is not in a positionto contradict and refute the allegations made above bythe petitioner substantiated by record. Considering the submission of the parties and thefacts and circumstances of the case as appears fromrecord the impugned assessment order dated 31[st]March, 2022 and whole impugned re-assessmentproceedings, which has been issued in a PAN, which isnot valid and not active, are set aside. However,setting aside of the impugned assessment proceedingand the assessment order will not be a bar for theAssessing Officer concerned to initiate any fresh re- assessment proceeding in a valid PAN in accordancewith law. With these observations, this writ petition beingWPA 10836 of 2022 is disposed of. ( Md. Nizamuddin, J. )