Shakuntala Sales Incorporation v. Assistant Commissioner Of Income Tax,Circle – 43/Circle – 44, Kolkata & Ors

16.08.2022. p.b.Sl. No.10. W.P.A. 17644 of 2022 Shakuntala Sales Incorporation Vs. Assistant Commissioner of Income Tax,Circle – 43/Circle – 44, Kolkata & Ors. Mr. Avra Mazumder, Mr. Binayak Gupta. ……..for the petitioner. Mr. Om Narayan Rai. ………for the respondents. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned assessment order dated 29[th] March, 2022 underSection 147 of the Income Tax Act, 1961, relating to theassessment year 2017-18. The main ground of challengeby the petitioner against the impugned assessment orderdated 29[th] March, 2022 is that the same has been passedin total violation of principle of natural justice since beforepassing the aforesaid impugned assessment order all theformal notices were issued under the old surrendered PANbeing ABGFS 1657 Q and the surrendering of such oldPAN and the current PAN ABIFS 5263 L wascommunicated to the office of the respondent assessingofficer long back on 28[th] July, 2015. On perusal of therelevant record annexed to the writ petition, I find that thereturn relating to the relevant assessment year 2017-18was filed by the petitioner under the aforesaid new PAN which was allotted to the petitioner and in spite of that,the assessing officer concerned has passed the impugnedassessment order under the old PAN as appears at page 65of the writ petition. On a similar grievance relating to theassessment year 2015-16, the assessment against thepetitioner was dropped by the order dated 29[th] July, 2022. Considering the submission of the parties, and factsand circumstances as appears from record the impugnedorder dated 29[th] March, 2022 being Annexure P-10 to thewrit petition is quashed. However, quashing of theimpugned assessment order will not prevent therespondent assessing officer to initiate any freshproceeding and pass an order under Section 147 of the Actin accordance with law. With this observation and direction, this writpetition being WPA No.17644 of 2022 stands disposed of. (Md. Nizamuddin, J.)