2023 (2) TMI 1229

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....alkrishna B. Yadav and Ashok A. Kulkarni , Advocates For the Respondents : Y. V. Raviraj , Advocate JUDGMENT 1. Heard the learned counsel for the petitioners and the learned counsel for the respondents. 2. The petitioner in W. P. No. 202099 of 2022 is assailing the annexure D order of assessment under section 147 read with sections 144 and 144B of the Income-tax Act, 1961 and also the ....

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....equired to obtain permanent account number under the status of association of persons. After having realised this, the petitioner had applied for a permanent account number under the status of association of persons and the same was granted to the petitioner way back in the year 2011. 5. The contention of the petitioner is that after new permanent account number is assigned to the petitioner-so....

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....'s society has given necessary intimation to the bankers, which maintain the account of the petitioner's society. However, it appears that there was a lapse on the part of the banker in updating the account of the petitioner by reflecting the new permanent account number. 8. Under these circumstances, it is the contention of the petitioner that the transaction though carried out under t....

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....account number have been duly reflected in the returns submitted by the petitioner. 11. The learned counsel for the petitioner would also place reliance on the judgments of the High Court of Calcutta in M. A. T. No. 1943 of 2022 with I. A. No. CAN 1 of 2022, in the case of Shree Ramkirshna Sishu Tirtha v. ITO [2023] 457 ITR 729 (Cal), and in W. P. A. No. 17644 of 2022, in the case of Shakuntala....