High Court Quashes Notice and Order u/ss 148 and 148A Due to Improper PAN Migration Assessment.

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....Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the contentions of the Petitioner in respect of cancellation of the old PAN and the returns filed under the new PAN before the issuance of the impugned Order and the impugned notice. - In the absence of any clear answer to the query and any clear stand of the department, the notice issued u/s 148 and order u/s 148A quashed - HC....