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Income Tax - Highlights / Catch Notes

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The High Court addressed a business re-organization issue ...


Seeking direction for processing Revised Return u/s 170-A, petitioner faced hurdles due to PAN transfer delay. Issue resolved swiftly.

Case Laws     Income Tax

June 5, 2024

The High Court addressed a business re-organization issue regarding processing a Revised Return u/s 170-A. The petitioner's assessment shifted from Kanpur to Delhi, causing difficulty in uploading the return due to merged PAN numbers. The Court noted the return was finally uploaded after its intervention, resolving the matter. The Court emphasized the need for efficient procedures to prevent delays, urging authorities to promptly address grievances to avoid unnecessary legal intervention and ensure timely resolution in the future.

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