Order u/s 148A(b) as passed against the petitioner in respect of ...

Petitioner's Appeal on Old PAN Card Usage in 2018-19 Transactions Must Follow Legal Procedures Despite Deletion Request Denial.

February 12, 2024

Case Laws     Income Tax     HC

Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were active, and since the old PAN card was used for transactions in the assessment year 2018-19, and the proceedings related to it were pending, the request for deletion of the old PAN could not be considered. The petitioner had transitioned from the old PAN card to a new one but faced issues due to an assessment order pertaining to the old PAN for unexplained money u/s 69A of the Income Tax Act. The Court directed that if the petitioner files an appeal using the old PAN, it should be processed in accordance with the law.

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