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2022 (8) TMI 1466 - CALCUTTA HIGH COURTValidity of reopening of assessment - petitioner against the impugned assessment order as been passed in total violation of principle of natural justice since before passing the aforesaid impugned assessment order all the formal notices were issued under the old surrendered PAN - HELD THAT:- On perusal of the relevant record annexed to the writ petition, as find that the return relating to the relevant assessment year 2017-18 was filed by the petitioner under the aforesaid new PAN which was allotted to the petitioner and in spite of that, the assessing officer concerned has passed the impugned assessment order under the old PAN. On a similar grievance relating to the assessment year 2015-16, the assessment against the petitioner was dropped by the order dated 29th July, 2022. Considering the submission of the parties, and facts and circumstances as appears from record the impugned order to the writ petition is quashed. However, quashing of the impugned assessment order will not prevent the respondent assessing officer to initiate any fresh proceeding and pass an order under Section 147 of the Act in accordance with law.
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