Assessment Order on Old PAN Appealable Despite New PAN allotment: Kerala HC

Mavoor Gramasree Vanitha Sahakarna Sangha Vs CIT (Kerala High Court) Introduction: The case of Mavoor Gramasree Vanitha Sahakarna Sangha vs. CIT, heard in the Kerala High Court, dealt with the appealability of an income tax assessment order passed on an old PAN despite the issuance of a new PAN. Detailed Analysis: Mavoor Gramasree Vanitha Sahakarna Sangha, a cooperative society, received a notice under Section 148 of the Income Tax Act concerning its old PAN for the assessment year 2018-19. Although the society had surrendered the old PAN and obtained a new one, it faced proceedings and an ass...