Held, allowing the petition the Court held that the dispute had arisen on account of the confusion in respect of the permanent account numbers, which was changed in the year 2011. Therefore, the matter had to be reconsidered by the Assessing Officer further by affording an opportunity to the assessee to produce the necessary documents in support of its claim. Notices and consequential orders were set aside. Matter remanded. (SJ)
Shri Shivaji Maharaj Co-Op. Credit Society Ltd. v. ITO (2023)459 ITR 483 (Karn)(HC)
S. 148 : Reassessment-Notice-Permanent Account Number-Old permanent account number-Matter remanded to Assessing Officer to afford opportunity to assessee to produce necessary documents-Notice and orders set aside. [S. 74, 144, 144B, 147, 148, 156, 271(1)(c), Art. 226]