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2022 (10) TMI 406 - MADHYA PRADESH HIGH COURTFilling of ITR quoting wrong PAN - grievance of the petitioner is that he has been filing Income Tax Returns quoting PAN-A, but now since the same has been deactivated, he is compelled to file returns by quoting PAN-B which he had already surrendered - HELD THAT:- The petitioner is an IT assessee, he has to file income tax returns for this financial year or previous financial years for which he has to have PAN. The old PAN has been deactivated and the new PAN which he got cancelled has been now activated for the proceedings of section 148 of the Act of 1961. If he uses this PAN -B he may face complications in future. We are of the considered opinion that this complex issue is liable to be examined by the Income Tax Commissioner / respondent No.1 considering the practical problem which is being faced by the petitioner and also the complications which may arise in future while filing Income Tax Returns and quoting the wrong PAN. The Commissioner shall also decide the issue as to which PAN is to be used by the petitioner for future transactions and Income Tax Returns. The petition is disposed of with a direction to the petitioner to submit detailed representation to the Income Tax Commissioner / respondent No.1, who shall consider and decide the same in accordance with law within a period of 60 days from the date of receipt of such representation.
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