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2022 (9) TMI 461 - AT - Income TaxAssessment mentioning the wrong PAN - assessment on attaining the age of majority - assessee was a party of saving bank account in 1981 when he was minor and bank was operated by his father and uncle - HELD THAT:- The assessment of the assessee was made after attaining the age of majority in relation to the deposit of cash in bank account. The source of deposit was already accepted by the revenue authority in the hands of father related to assessment order as mentioned above for same bank account. PAN of the assessee was wrongly mentioned including the erroneous name in assessment order. The revenue authority was erred to make addition in the hand of the assessee which was not related at all to assessee. The deposit of cash in the bank is recorded in the books of accounts of M/s. Goni Book Shop Bhaderwah which is related to his father & uncle. The two assessments cannot be done under the same PAN. The revenue assessed the assessee under wrong PAN. The entire order of assessing authority is non-est. The assessment order passed by the AO is itself erroneous and liable to be quashed.
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