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 effect from 01.04.2021 was not complied with.
Conclusion- Held that the notices issued and the order passed shows a different PAN number from that issued to the petitioner. The notices and the assessment order shows the PAN number of HICPD0166H, which is suo motu issued by the department. There was no reason to suo motu issue a PAN number to the petitioner, who had a valid PAN under which she was filing return. Thus, assessment order passed and the demand notice as also penalty order, which is a direct consequence of the assessment made is set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
