Jurisdiction and Validity of Registration with Incorrect PAN: Cancellation Effective 11/30/19, Best Assessment u/s 62.

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Full Text of the Document

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....Jurisdiction - validity of registration with wrong PAN no.- The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment u/s 62 - Thus for all intends and purposes, there cannot be any bonafide omission or mistake.....