Double taxation

1. Income tax department (ITD) under Risk Management strategy picked up a firm for scrutiny for AY 2016-17. 2. Firm was dissolved on [deleted]. 3. The assessee firm being of export nature, IMPORT EXPORT CODE (IEC) was alloted to the assessee firm on its own PAN. But, inadvertantly IEC was not modified on dissolution. 4. The assessee transcted export business during FY 2015-16 AY 2016-17. The Managing Partner, as a repsposible assessee, rendered complete account of such export Income to ITD. Paid tax, Filed ITR, got Audit conducted, but under his personal PAN. 5. The managing partner narrated all the events to the assessing officer online. But the Managing Partner could not generate xml. file which is a requirement under section 148. If he does so, he would have to pay tax doubly to generate requisite xml. file. 6. The Assessing officer added back total export receipts of the assessee and computed tax, interest and panelty. The assessee intends to go for Appeal. what are your suggestions please.