Assessee, a cooperative society, surrendered its old PAN and was allotted a new PAN. From assessment year 2014-15 onwards, it filed returns on new PAN, and scrutiny assessments for assessment years 2014-15 to 2017-18 were completed on the new PAN. For the relevant assessment year, the Assessing Officer received information flagged on the CBDT Insight portal that certain information cropped up under the assessee’s old PAN on account of transactions relating to cash deposits, withdrawals, and foreign remittances totalling Rs. 5.49 crore. Accordingly, the Assessing Officer issued notice under section 148A(a) to the assessee on the old, surrendered PAN. Subsequently, a notice under section 148A(b) followed, and an order under section 148A(d) and a notice under section 148 were issued on the old PAN. On writ, the court held that since it was not in dispute that old PAN had been surrendered, which was communicated to the office of revenue and the return relating to the relevant assessment year was filed by the assessee under the new PAN, the order under section 148A(d) as well as the notice under section 148, both under old PAN, were  quashed.(AY. 2018-19)