AND NANDIKONDA W.P.No.14459 OF 2025 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Santosh Jadhav, learned counsel for the petitioner and Ms. J.Sunitha, learned Junior Standing Counsel for the Income Tax Department for respondent Nos.1 to 3. Perused the record.

2. The instant writ petition has been filed primarily seeking for the quashment of the impugned order (Annexure P-1) dated

25.03.2024 passed by the first respondent.

3. The primary challenge by the petitioner is on the ground that the said assessment order seems to have been got passed using erroneous PAN number which got generated i.e., PAN No. ACCPN1563H, whereas, in fact, the PAN number allotted to the petitioner and on which the returns have been filed is PAN No.AANPN1225F. It is this assessment order dated 25.03.2024 which the petitioner intends to challenge by way of an appeal.

However, upon making efforts for challenging the same by way of first submitting Form 35, the form could not be uploaded because of technical reasons, particularly that of the error in the PAN number which has led to filling of the present writ petition seeking for an appropriate direction.

4. Yesterday, when the matter was taken up for hearing, the learned Standing Counsel has taken time to seek instructions and today when the matter came up for hearing, the learned Standing Counsel fairly conceded the fact that the assessment order seems to have been passed using the erroneous PAN i.e., PAN No. ACCPN1563H whereas it ought to had been passed with the proper PAN number of the petitioner i.e., AANPN1225F. The learned Standing Counsel upon instructions further submits that in view of the aforesaid error that has crept, let the impugned order itself be set aside and the right of the respondent/Income Tax Department be reserved to take appropriate steps with the correct PAN number. 5. In view of the submission made by the learned Standing Counsel and also the error which has been pointed out, we are the considered opinion that the impugned assessment order dated 25.03.2024 (Annexure P-1) apparently is per se bad and illegal and is not sustainable and, therefore, the same stands set aside/quashed. However, the right of the Income Tax Department stands reserved to take appropriate proceedings afresh in connection with proper PAN number of the petitioner.

6. The writ petition is allowed and disposed of accordingly.

There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall stand closed.

P.SAM KOSHY, J

NARSING RAO NANDIKONDA, J

10.06.2025

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