https://www.taxtmi.com/caselaws?id=776266 The HC held that the petitioner was entitled to an opportunity to contest the assessment proceedings, as the PAN card initially used showed the petitioner as a company instead of a co-operative society. The original PAN was cancelled and replaced with a new PAN reflecting the correct status as an AOP. Since all notices and proceedings relied on the cancelled PAN, the petitioner was denied a proper chance to contest the matter effectively. The court recognized the technical discrepancies arising from the PAN status and allowed the petitioner to be heard, rejecting the opposition to relief sought. en-us Wed, 18 Jun 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776266 The HC held that the petitioner was entitled to an opportunity to contest the assessment proceedings, as the PAN card initially used showed the petitioner as a company instead of a co-operative society. The original PAN was cancelled and replaced with a new PAN reflecting the correct status as an AOP. Since all notices and proceedings relied on the cancelled PAN, the petitioner was denied a proper chance to contest the matter effectively. The court recognized the technical discrepancies arising from the PAN status and allowed the petitioner to be heard, rejecting the opposition to relief sought. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776266