9911796707
TMI Blog2022 (10) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... s of section 148 of the Act of 1961. If he uses this PAN -B he may face complications in future. We are of the considered opinion that this complex issue is liable to be examined by the Income Tax Commissioner / respondent No.1 considering the practical problem which is being faced by the petitioner and also the complications which may arise in future while filing Income Tax Returns and quoting the wrong PAN. The Commissioner shall also decide the issue as to which PAN is to be used by the petitioner for future transactions and Income Tax Returns. The petition is disposed of with a direction to the petitioner to submit detailed representation to the Income Tax Commissioner / respondent No.1, who shall consider and decide the same in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PAN Card bearing Permanent Account Number AAGPH0406B has been issued. Later on, he realized his mistake and submitted an application on 18.01.2017 before the concerned Income Tax Officer for surrendering new PAN Card bearing Permanent Account Number AAGPH0406B. According to the petitioner, upon receiving the said application, the respondents have cancelled the PAN-AAGPH0406B. According to the petitioner, he has never used PAN-AAGPH0406B in filing any of the Income Tax Returns or in any transaction with the Government Department. 03. The petitioner has been served with a show-cause notice by the respondents on 23.03.2022 under Section 148A(b) of the Income Tax Act, 1961 (in short The Act of 1961) by respondent No.3 alleging that he had ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing PAN-ABDPH0428F(old) and now this PAN has been deactivated, therefore, he is unable to file Income Tax Returns. All business transactions are held up because of the deactivation of PAN-ABDPH0428F. 07. Heard learned counsel for the parties at length and perused the record. 08. Section 139A of the Act of 1961 mandates that every citizen shall have a Permanent Account Number if his total income exceeds the maximum amount which is not chargeable to income tax. Sub-section (4) of Section 139A authorizes a person for allotment of a PAN under a new series and upon allotment of such PAN to a person, the earlier PAN, if any to him, shall cease to have effect. Sub-section (7) of Section 139A prohibits that no person who has already been allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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