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TMI Blog2024 (7) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the fact that petitioner has filed return for the A.Y. 2017-18 under PAN AAVFS6160N and only on the ground that the petitioner did not file return in PAN AAPAS3755G which was not in existence during the A.Y. 2017-18, has passed the impugned order. Apparently, the aforesaid impugned order is contrary to the facts and accordingly the same is quashed and set aside. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Mr Tej Shah (5743). For the Respondent(s) No. 1 : Mr Rudram Trivedi For Mr Nikunt K Raval (5558). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Tej Shah for the petitioner and learned advocate Mr. Rudram Trivedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same PAN. 5.2 The petitioner was subjected to tax audit requiring to e-file the return. The petitioner accordingly approached Central Processing Centre, Bangalore for solution, but was directed to approach the Jurisdictional Assessing Officer who advised the petitioner to apply for new PAN and after receipt of the same, surrender the old PAN. The petitioner accordingly vide letter dated 08th June, 2020 addressed to the Income Tax Officer, Ward-5, Nadiad, requested to take note of the new PAN being AAPAS3755G and continue the usage of old PAN AAVFS6160N till the pending proceedings under the Act are completed as stated in the said letter. 5.3 In view of the above facts, admittedly, the petitioner did not file return of income for A.Y. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ITR for A.Y.2017-18 on 30.10.2017 with the PAN: AAVFS6160N, but nowhere in the reply, assessee proved that, the information which had been called for has been declared in the return filed with documentary evidences. 4.3 Assessee in their written submission has mentioned that, they have taken new PAN:AAPAS3755G and surrendered old PAN: AAVFS6160N vide letter dated 08-06-2020 dated 23-06-2020. Copy of the letters were attached by the assessee, while filing the reply to 148A(b). This office has verified the same and it is found that same is not factually correct as assessee had ONLY requested for surrender, after the refund on PAN which was pending. Thus, the request was to speed up the refund process. Assessee was fully aware that, he had o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PANAAVFS6160Non 30-10-2017 within the time allowed u/s. 139(1) in ITR-5 vide ack no. 271957920301017. The same was processed and there was a demand, which assessee had paid up too. But the same has no relevance in this particular case, unless and until it is proven to the satisfaction of this office that, the information available with the office has already been declared in the other PAN of the assessee. 5. Assessee had contended that, the case should not be re-opened, but keeping two PAN is a legal offence within the ambit of Income-tax Act. As assessee had further submitted that, they have not filed return of income with the PAN in question, But filed return with another PAN of the same entity. Assessee themselves have stated that, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is NOT EVEN declared the bank account with which department has information that, cash deposits and withdrawal were there, the same can't be considered as incorporated into the books of the assessee maintained with PAN: AAVFS6160N. Assessee themselves has stated that, they had to obtain a new PAN as 80P deduction was not available with old PAN. If that was the case, why the return was not filed with the new PAN, instead of filing the PAN in the benefit of 80 P is not there was not explained by the assessee in its reply, which has been made part of this order vide para 4. 5.4 Further, from the bank account statement of the The kaira district central co-op bank Ltd it is confirmed that the information available with the department was cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given are already covered in return of Income filed for A.Y. 2017-18 and there is no information remained unexplained or there is no escapement of income chargeable to tax , the notice issued u/s 148A is no longer valid and such assessment proceeding are bad, illegal, contrary to law and without jurisdiction and required to be dropped. Hence, we request to pass suitable Order in the Case, for justice to the Assessee and oblige. However, we are ready for any co-operation required from our side. 6. From the above findings it is ascertained that, As more than three years have elapsed from the end of the relevant assessment year, the permission to issue notice u/s. 148 is sought from Chief Commissioner of Income-tax, Surat, as this office is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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