TMI Blog2022 (8) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties. 2. By this writ petition, petitioner has challenged the impugned assessment order dated 29th March, 2022 under Section 147 of the Income Tax Act, 1961, relating to the assessment year 2017-18. The main ground of challenge by the petitioner against the impugned assessment order dated 29th March, 2022 is that the same has been passed in total violation of principle of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was dropped by the order dated 29th July, 2022. 3. Considering the submission of the parties, and facts and circumstances as appears from record the impugned order dated 29th March, 2022 being Annexure P-10 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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