https://www.taxtmi.com/caselaws?id=439716 The HC quashed the impugned notice and order under section 148 of the Income Tax Act, 1961, concerning the reopening of the assessment for AY 2019-20. The court found that the Respondent failed to acknowledge the Petitioner's requests for the cancellation of the old PAN and did not verify the contentions before issuing the notice. The court directed the cancellation of the old PAN and ordered a reassessment under the new PAN, stressing the importance of due process and the Respondent's duty to verify claims to prevent unnecessary litigation. en-us Tue, 27 Jun 2023 00:00:00 +0530 Wed, 25 Oct 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439716 The HC quashed the impugned notice and order under section 148 of the Income Tax Act, 1961, concerning the reopening of the assessment for AY 2019-20. The court found that the Respondent failed to acknowledge the Petitioner's requests for the cancellation of the old PAN and did not verify the contentions before issuing the notice. The court directed the cancellation of the old PAN and ordered a reassessment under the new PAN, stressing the importance of due process and the Respondent's duty to verify claims to prevent unnecessary litigation. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439716