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2015 (12) TMI 1077 - HC - Income TaxExistence of partnership firm - AOP - PAN issued - Held that:- The insistence of the Department, however, on the firm filing return since the PAN was issued on the name of the firm does not appear to be valid. Even according to the Department, no such partnership firm existed. Merely because PAN was issued by the Department erroneously, there cannot be any insistence that return should be filed in the same capacity. Erroneous description in the PAN would not change the reality that no such partnership firm ever existed. However, with respect to the members of the AOP and the grievance of not being able to get credit of the tax deducted at source, we are afraid, the same cannot be resolved at this distant point of time. We are referring to the years 2005 and onwards till the fresh PAN was issued in favour of the AOP in the year 2011. Assessments would have been over or time-barred.
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