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2023 (6) TMI 1290 - BOMBAY HIGH COURTReopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - What was procedure for the cancellation of PAN that the Petitioner failed to follow? - HELD THAT:- The Counsel were unable to point out any regulation, circular or a procedure that could help the assessee cancel the PAN. We also examined the record which evinced that, the Petitioner has filed their returns under the new PAN. The perusal of the notice also indicates that the Respondent No. 1 has failed to acknowledge the correspondence by the Petitioner with the Respondent No. 1. It was the duty of the Respondent No. 1 to have examined and verified the contentions of the Petitioner in respect of cancellation of the old PAN and the returns filed under the new PAN before the issuance of the impugned Order and the impugned notice. A failure of duty of Respondent No. 1 has led to filing of this Petition which in our view could be easily avoided along with its cascading effect on the Courts which are already overburdened. This is yet another in the case of Bhavna Steel v ITO-5(1)(1) [2023 (6) TMI 402 - BOMBAY HIGH COURT] where the assessee has sought to cancel the old PAN and the IT department has failed to do it. The Respondents ought to prominently display the steps for cancellation of a PAN on their website apart from sending a link for cancellation in the covering letter when a PAN is provided to an assessee. In the absence of any clear answer to the query and any clear stand of the department, we are prima facie of the view that the Petition deserves to be allowed without further procrastination.
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