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2024 (2) TMI 586 - HC - Income TaxOrder u/s 148A(b) as passed against the petitioner in respect of the old PAN card - petitioner has surrendered the old PAN card and petitioner is unable to file the appeal in respect of the said assessment order for which corrigendum was issued - HELD THAT - It says that the assessee did not file the return of income for the assessment year 2018-19 when the old PAN card was active and new was not issued. The assessee had made cash transactions using the old PAN with Kozhikode District Cooperative Bank and UCO Bank. A notice u/s148 was served on the assessee on 10.04.2022 by post and by e-mail on 31.03.2022. Subsequently, notice under Section 142(1) was issued. Further it states that the petitioner s/assessee s request for deletion of the old pan card could not be considered for the reason that the proceedings are pending against that PAN. Therefore, the old PAN very much in active even now and the petitioner/assessee can file the appeal against the assessment order dated 20.03.2023 before the CIT(A) for which the corrigendum dated 31.03.2023 was issued. Considering the aforesaid instructions writ petition is disposed of with liberty to the petitioner to file appeal against the assessment order dated 20.03.2023 using the old PAN card and, if such an appeal is filed, the same shall be proceed with in accordance with the law. The petitioner is required to get registered in the e-filing portal using the old PAN.
Issues involved:
The issues involved in the judgment include the issuance of multiple PAN cards to a Co-operative Society, discrepancies in filing income tax returns under different PAN cards, and the ability of the petitioner to file an appeal against an assessment order. Details of the Judgment: Issue 1: Issuance of multiple PAN cards The petitioner, a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969, was initially issued a PAN card as a "Body of Individual" (No. AAABM2623H) and later a new PAN card as an "Association of Persons" (No. AAJAM4041R). The petitioner surrendered the old PAN card and filed returns under the new PAN card. Issue 2: Discrepancies in income tax filings Despite filing income tax returns under the new PAN card (AAJAM4041R) for the assessment year 2019-20, the petitioner received a notice under Section 148 for the old PAN card (AAABM2623H) pertaining to the assessment year 2018-19. An order was passed against the petitioner for unexplained money under Section 69A of the Income Tax Act. Issue 3: Ability to file an appeal The petitioner, unable to file an appeal against the assessment order dated 20.03.2023 due to surrendering the old PAN card, sought relief. The Court received instructions indicating that both PAN cards were active, with the old PAN card being used for cash transactions with banks. The Court directed the petitioner to file an appeal using the old PAN card and register on the e-filing portal accordingly. Conclusion: The Court disposed of the writ petition, granting the petitioner liberty to appeal against the assessment order dated 20.03.2023 using the old PAN card (AAABM2623H). The petitioner was instructed to proceed with the appeal in accordance with the law and register on the e-filing portal using the old PAN card.
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