Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Ex parte order passed based on old PAN number challenged. ...


Old PAN notice disputed despite new PAN filing. Court grants reply chance, quashes assessment & demands.

Case Laws     Income Tax

November 8, 2024

Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.

View Source

 


 

You may also like:

  1. Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the...

  2. Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were...

  3. Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since...

  4. Initiation of CIRP - Demand Notice on unpaid Operational Debt - existence of dispute - When we look into the contents of allegations made in the Reply Notice, it is...

  5. Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

  6. Initiation of CIRP - pre-existence of dispute - There was no dispute existing prior to the first demand notice and only disputes raised prior to the first demand notice...

  7. The court found the petition maintainable despite the time limitation, as the petitioner failed to notice the show cause notice (SCN) posted on the GST common portal....

  8. The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of...

  9. The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

  10. Validity of Tax demand - Non consideration of reply submitted by the petitioner / assessee - The High Court found merit in the petitioner's contentions. It quashed the...

  11. Pre-existing dispute regarding machine's performance and delayed delivery existed before demand notice. Respondent provided evidence of documented communication with...

  12. Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

  13. Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB,...

  14. Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act,...

  15. Reopening of assessment u/s 147 - old and new provisions - When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have...

 

Quick Updates:Latest Updates