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2020 (8) TMI 154 - MADRAS HIGH COURTReopening of assessment u/s 147 - petitioner has not filed a return of income in pursuance to notice under Section 148 of the Act, as it is statutorily required to - HELD THAT:- It is incumbent upon the assessee to file a return of income in response to a notice under section 148 or to state that the return filed earlier should be taken to have been filed in compliance to the notice. The petitioner has done neither. Also not inclined to accept the explanation offered now in this regard, to the effect that the mismatch in PAN would have stood in the way of the return being accepted online, as it does not figure either in the correspondence inter se the petitioner and the Department or in the affidavit filed in support of the writ petition, and is made only orally and thus believe that the same is an afterthought. This Court sitting under Article 226 of the Constitution of India is not expected to resolve factual issues and errors arising out of multiplicity of PANs, particularly when the assessee/petitioner had admittedly applied for and obtained separate PAN numbers voluntarily. There is thus every possibility that the multiplicity of PANs has given rise to the confusion/error, if any, in the case. We are inclined to relegate the petitioner to statutory appeal. Since the petitioner expresses apprehension that on account of technical glitches, he would be unable to file the appeal, the petitioner is permitted to file an appeal manually and such appeal, if filed within a period of four (4) weeks from today, will be accepted by the Officer of the Commissioner of Income Tax (Appeals) holding jurisdiction in the matter.
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