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2023 (2) TMI 1229 - KARNATAKA HIGH COURTReassessment of the income of the petitioner's society - new PAN obtained - as alleged transactions are carried out by the petitioner's society under the old permanent account number, which was obtained in the name of the firm - Since, the petitioner is a co-operative society, the petitioner-society was required to obtain permanent account number under the status of association of persons - acceptability of transaction though carried out under the new permanent account number- HELD THAT:- As dispute has arisen on account of the confusion in respect of the permanent account numbers, which was changed in the year 2011. For this reason, this court deems it appropriate that the matter has to be reconsidered by the Assessing Officer further by affording an opportunity to the petitioner to produce necessary documents in support of its claim. This court also makes it clear that nothing is expressed on the merits of the claim of either of the parties and for the purpose of affording an opportunity to the petitioner to substantiate its claim, the matter is remanded to the first respondent. For these reasons the impugned orders are set aside. Since, the petitioner and the respondents are before this court, this court deems it appropriate that the petitioner shall appear before the first respondent on April 10, 2023 without awaiting notice from the first respondent. With the above observations, the writ petition is allowed.
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