Assessee filed writ petition\u00a0 challenging the \u00a0notice 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 . \u00a0Court 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 . \u00a0Further, 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 \u00a0however liberty is\u00a0 \u00a0granted to assessee to appeal against assessment order made in pursuance of impugned notices on all grounds . (AY. 2013-14 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(3) :Assessment – Reassessment – Notice \u2013 Principle of natural justice \u2013 Alterative remedy – Non \u2013 existent company \u2013 Assessment order is up loaded – Cash deposits – Notices were served on assessee’s Chartered Accountant through e-mail Id which is registered by assessee with Income-tax Department \u2013 Writ petition is dismissed – Liberty is granted to assessee to appeal against assessment order made in pursuance of impugned notices on all grounds . [ S. 147, 148 , Art . 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49316","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cPq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49316"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49316\/revisions"}],"predecessor-version":[{"id":49317,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49316\/revisions\/49317"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}