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2024 (2) TMI 586 - KERALA HIGH COURTOrder u/s 148A(b) as passed against the petitioner in respect of the old PAN card - petitioner has surrendered the old PAN card and petitioner is unable to file the appeal in respect of the said assessment order for which corrigendum was issued - HELD THAT:- It says that the assessee did not file the return of income for the assessment year 2018-19 when the old PAN card was active and new was not issued. The assessee had made cash transactions using the old PAN with Kozhikode District Cooperative Bank and UCO Bank. A notice u/s148 was served on the assessee on 10.04.2022 by post and by e-mail on 31.03.2022. Subsequently, notice under Section 142(1) was issued. Further it states that the petitioner’s/assessee’s request for deletion of the old pan card could not be considered for the reason that the proceedings are pending against that PAN. Therefore, the old PAN very much in active even now and the petitioner/assessee can file the appeal against the assessment order dated 20.03.2023 before the CIT(A) for which the corrigendum dated 31.03.2023 was issued. Considering the aforesaid instructions writ petition is disposed of with liberty to the petitioner to file appeal against the assessment order dated 20.03.2023 using the old PAN card and, if such an appeal is filed, the same shall be proceed with in accordance with the law. The petitioner is required to get registered in the e-filing portal using the old PAN.
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