ORDER : 1. Rule. Rule made returnable forthwith by consent of parties. Mr. Sharma for the Respondents waives service. 2. By this Petition under Article 226 of the Constitution, the Petitioner seeks a Writ of Mandamus for quashing of the impugned notice under section (‘u/s’) 148 of the Income Tax Act, 1961 (‘Act’) dated 31st March 2023 for Assessment Year (‘AY’) 2019-20, the impugned order u/s 148A(d) dated 29th March 2023 and assessment proceedings taken in furtherance of the impugned notice. BRIEF FACTS: 3. The Petitioner is a registered co-operative credit society under registration no. MUM/W-G-S/GEN(C)/8300/2006- 2007 formed by the licensees of the Open Stall Holders of the Municipal Market situated at Worli Naka Mumbai. As such the Petitioner would be assessable as “Association of Persons” but the person in charge at the relevant time i.e. on the formation of society, had applied for PAN as a Trust under the name & style of Balkrishna R. Gawde Mandai Vyapari Premises Co-operative Society Ltd. It was on account of an ex-parte assessment order dated 28th December 2018 for the year AY 2011-12 whereby a demand of 3,80,96,940/- was raised (on the entire corpus of Rs. 3,80,96,940/- was raised (on the entire corpus of 618,25,500/- received on account of redevelopment of the Rs. 3,80,96,940/- was raised (on the entire corpus of Municipal Market), that the Petitioner realised the mistake and applied for a new PAN on 1st September 2019. A new PAN bearing no. AAGAK1258D (new PAN) was allotted to the Petitioner on 9th January 2019. The Petitioner has preferred an appeal against the ex-parte assessment order and demand under the new PAN which is pending adjudication before the CIT(A). 4. The Learned counsel Mr. Pandit submitted that by a letter dated 2nd July 2019 the Petitioner requested the Jurisdictional Assessment Officer (JAO) Ward 34(1)(1) Bandra to cancel the old PAN i.e. AABTB6263H and requested migration of the new PAN to Ward 21(1)(6). Similar letter dated 22nd July 2019 was addressed to Assessment Officer (‘AO’) Ward 21(1)(2). He submitted that the Petitioner was informed that the new PAN was migrated to Ward No. 22(2)(6) (Respondent No. 2) instead of 22(1) (6) and initiated correspondence with Respondent No. 2 to correct the same and cancel the old PAN. Similar letter dated 22nd July 2019 was addressed to Assessment Officer (‘AO’) Ward 21(1)(2). He submitted that the Petitioner was informed that the new PAN was migrated to Ward No. 22(2)(6) (Respondent No. 2) instead of 22(1) (6) and initiated correspondence with Respondent No. 2 to correct the same and cancel the old PAN. In the meantime the Petitioner filed its return of income for AY 2019-20 on 18th October 2019 under the new PAN and also filed its audited returns with the Registrar in accordance with the law. He submitted that despite repeated visits and communications dated 14th November 2019, 24th September 2020, 11th November 2020, 11th February 2023 for cancellation of old PAN the Respondents failed to do the needful. He submitted that the Petitioners by their letters dated 15th March 2021 and 24th March 2021 also informed their bankers viz. Punjab National Bank and Saraswat Bank respectively to change their PAN number from old to the new PAN. 5. Mr. Pandit submitted that despite corresponding with the Respondent no. 1 by letter dated 11th February 2023 and lodging the request on the income tax portal, a show cause notice u/s 148A(b) dated 12th February 2023 for AY 2019-20 came to be issued to the Petitioner on the basis of time deposit of 2,56,14,097 with the Punjab National Bank Rs. 3,80,96,940/- was raised (on the entire corpus of formerly known as United Bank of India. In response the Petitioner once again tendered explanations and uploaded annexure in support thereof, on the income tax portal and inter alia contended that there were no new time deposits in AY 2019-20 and all the deposits and interest thereon, were already disclosed in the return of income filed under the new PAN. These contentions of the Petitioner were rejected and pursuant to the approval of Respondent No. 3, a notice u/s 148 dated 31st March 2023 for reopening assessment of AY 2019 was issued to the Petitioner. Under these circumstances this Petition came to be filed on 28th April 2023. 6. Upon hearing the Counsel for the Petitioner, we inquired with the Respondent’s Counsel about the procedure for the cancellation of PAN that the Petitioner failed to follow. The Counsel were unable to point out any regulation, circular or a procedure that could help the assessee cancel the PAN. 6. Upon hearing the Counsel for the Petitioner, we inquired with the Respondent’s Counsel about the procedure for the cancellation of PAN that the Petitioner failed to follow. The Counsel were unable to point out any regulation, circular or a procedure that could help the assessee cancel the PAN. We also examined the record which evinced that, the Petitioner has filed their returns under the new PAN AAGAK1258D. The perusal of the notice also indicates that the Respondent No. 1 has failed to acknowledge the correspondence by the Petitioner with the Respondent No. 1. 7. In our view, 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. A failure of duty of Respondent No. 1 has led to filing of this Petition which in our view could be easily avoided along with its cascading effect on the Courts which are already overburdened. This is yet another case [In the case of Bhavna Steel vs. ITO, Mumbai in Writ Petition No. 2852 & 2867 of 2022 decided on 9th May 2023] where the assessee has sought to cancel the old PAN and the IT department has failed to do it. The Respondents ought to prominently display the steps for cancellation of a PAN on their website apart from sending a link for cancellation in the covering letter when a PAN is provided to an assessee. 8. In the absence of any clear answer to the query and any clear stand of the department, we are prima facie of the view that the Petition deserves to be allowed without further procrastination. We deem it fit to pass the following order: (1) The impugned order u/s 148A(d) dated 29th March 2023, issued by Respondent No. 1 for AY 2019-20 and notice u/s 148 dated 31st March 2023 are quashed and set aside. (2) Respondent No. 1 is directed to cancel the old PAN viz. PAN - AABTB6263H in accordance with law and assess/reassess the Petitioner for AY 2019-20, if required, after considering the submissions and documents of the Petitioner under the new PAN AAGAK1258D in accordance with law. (3) Rule made absolute in above terms. No costs.