9911796707
TMI Blog2024 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the law. The petitioner is required to get registered in the e-filing portal using the old PAN. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner: By Advs. Sri. Sandeep Gopalakrishnan, Smt. Jinnu Sara George, Smt. Anju Davis K., Sri. Zafar Antonio For the Respondents: By Advs. Sri. Keerthivas Giri - SC JUDGMENT DINESH KUMAR SINGH, J. 1. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with No. AAJAM4041R. The petitioner, however, received a notice under Section 148 of the Income Tax Act in respect of the old PAN card for the assessment year 2018-19. Thereafter, an order under Section 148A(b) of the Income Tax Act was passed against the petitioner in respect of the old PAN card. Subsequent proceedings has taken place and assessment order dated 20.03.2023 has been passed. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions received would suggest that both the PAN cards of the petitioner/assessee i.e. AAABM2623H and AAJAM4041R are active as per the ITBA site and the PAN card with No. AAJAM4041R is allotted only on 09.06.2019. 6. It also 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 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
