Notice and order issued based on suo motu PAN issued by department is unjustifiable: Patna HC

Gyanti Devi Vs PCIT (Patna High Court) Patna High Court held that issuance of notice and passing of order based on suo motu PAN issued by department, inspite of valid PAN of the petitioner, is unjustifiable. Accordingly, notice and order quashed. Facts- The petitioner is aggrieved with the demand raised under a new PAN number distinct and different from the PAN number under which the petitioner has been filing return, which was validly issued to her by the department. The petitioner contends that the notices were never served on her and that the procedure prescribed under Section 148A with eff...