https://www.taxtmi.com/caselaws?id=773602 The HC set aside assessment orders for AY 2015-16 and 2018-19, along with consequential orders and penalty order, passed without hearing the petitioner. The Court found that notices were issued under the old PAN number following the entity's conversion from Trust to Society, causing genuine non-participation. The rejection of the Section 264 petition was also set aside. The matter was remanded to the Assessing Officer for fresh consideration after payment of Rs. 10,000 costs, with directions to afford proper hearing and opportunity to file reply with documents within four weeks. en-us Fri, 13 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773602 The HC set aside assessment orders for AY 2015-16 and 2018-19, along with consequential orders and penalty order, passed without hearing the petitioner. The Court found that notices were issued under the old PAN number following the entity's conversion from Trust to Society, causing genuine non-participation. The rejection of the Section 264 petition was also set aside. The matter was remanded to the Assessing Officer for fresh consideration after payment of Rs. 10,000 costs, with directions to afford proper hearing and opportunity to file reply with documents within four weeks. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773602