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TMI Blog2024 (11) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... d a notice to the PAN which is available in their record. However, the petitioner contends that the notice was issued by mentioning the old PAN number, it could not give reply to the notice. Hence, this Court considers it proper to provide an opportunity for the petitioner to give reply to the 148 notice. Hence, the matter requires a remand. The assessment order, penalty order and demand notices are liable to be set-aside, so they are set-aside. Writ of Certiorari is ordered. The order passed by the first respondent u/s 147 R/w Section 144 R/w Section 144B and the demand notice issued under Section 156 quashed. - HON'BLE MS. JUSTICE JYOTI MULIMANI For the Petitioner (By Sri. Sangram. S. Kulkarni., Advocate) For the Respondents (By Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of return of income for Reassessment Years 2010-11 and 2011-12. The petitioner replied on 21.10.2013 which is received by the ITO Hubli on 22.10.2013. Similarly, another letter dated 04.02.2016 was issued to the petitioner seeking explanation for non-filing of return of income for Reassessment Years 2013-14 and 2014-15. The petitioner replied to the said letter on 09.02.2016 which was received by the ITO, Hubli on 10.02.2016. On 17.02.2017, the petitioner sent a letter to the ITO, Ward 2(3), Hubli requesting to deactivate the old PAN card. In the year 2019, the petitioner addressed a letter to the ITO Ward 2(3) Navanagar, Hubli stating that no action has been taken by the department for canceling the old PAN card issued to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransactions of the Society have been accounted for in the books of accounts and audited reports and income tax returns have been filed with new PAN number. However, the department has issued notice to the old PAN number. Hence, the petitioner could not give reply to the notice. He submits that an opportunity may be granted for the petitioner to give a reply to the notice. Counsel, therefore, submits that the Writ Petition may be allowed. By way of reply to this contention, counsel Sri. M. Thirumalesh., vehemently contends that the department has issued notice to the PAN which is available in their records and the bank account of the petitioner Society is still linked with the old PAN number. He argued by saying that the petitioner has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 20.03.2022 issued under Section 156 of the Income Tax Act, 1961 bearing DIN Notice No: ITBA/AST/S/156/2021-22/1041102553(1) vide Annexure-J, the order dated 29.08.2022 passed under Section 271 (1) (c) in DIN No: ITBA/PNL/F/271 (1) (c)/2022-23/1045024090(1) for the Assessment Year 2015-16 vide Annexure-K and the demand notice dated 29.08.2022 issued under Section 156 of the Act in DIN Notice No: ITBA/PNL/S/156/2022-23/1045039299(1) vide Annexure-L are quashed. The matter is remanded to the second respondent to the stage of giving added/ additional reply to 148 notice. The second respondent must provide an opportunity of a personal hearing to the petitioner and thereafter, pass orders as per the law. This Court has not expressed any opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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