Assessee filed writ petition  challenging the  notice seeking to reopen assessment and penalty notices based on reassessment notices for relevant assessment year on grounds of breach of principles of natural justice and fair play as assessment order was uploaded against PAN that did not pertain to assessee but pertained to a non-existent company .  Court held that records did not make out a prima facie case of breach of principles of natural justice or fair play . Impugned notices might have been marked to PAN number, which assessee claimed it had already surrendered, however, impugned notices were served on assessee’s Chartered Accountant through e-mail Id which was registered by assessee with Income-tax Department for service of notices .  Further, revenue had produced documentary material on record to indicate that cash deposits were made in assessee’s bank account as against PAN number that assessee claimed to have already surrendered . Additionally, in affidavit filed by Assistant Commissioner, it was asserted that even after 2012, PAN was used by assessee for regularly conducting business transactions .There was also a statement that all notices were sent through registered e-mail Id quoting this PAN . High Court dismissed the petition  however liberty is   granted to assessee to appeal against assessment order made in pursuance of impugned notices on all grounds . (AY. 2013-14 )