TMI Blog2001 (12) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel appearing for the income-tax authority contended before this court that the matter has to be scrutinised by the authority which consumes time. Hence, it is suggested the entire writ petition can be treated as representation so that the authority can hear out, scrutinise and issue the PAN number and card. On having heard I have come to know that there is no time limit for issuing PAN number and card. According to me, it is essential for the income-tax authority to issue PAN number and card within a prescribed period. It is definitely a right of an assessee to have a PAN number and card when he is a tax payer. Under such circumstances, delay in giving PAN number is as good as defeat of such right of an assessee as provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer for the allotment of a permanent account number. (2) The Assessing Officer may also allot to any other person by whom tax is payable, a permanent account number. (3) Any person, not falling under sub-section (1) or sub-section (2), may apply to the Assessing Officer for the allotment of a permanent account number and, thereupon, the Assessing Officer shall allot a permanent account number to such person forthwith." Upon perusing the entire section, I find only sub-section (3) is unchanged from the period of introduction in 1995. Such sub-section qualifying the earlier sub-sections to the extent of granting PAN numbers and that too forthwith. This part of the section is so exhaustive that the citizens having minimum level of sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed hereunder is notwithstanding the period fixed under sub-section (3) of section 139A of the Act. Incidentally, it has to be observed that sometimes many mistakes are being caused in giving PAN numbers and cards which can only be detected after issuance. Therefore, the desire of the court is accuracy should also be maintained by the authority in issuing PAN number and card within the prescribed period. If the authority concerned finds that PAN number may not be given quickly, they will have to give the reason at the earliest to get it disposed of, so that the maximum time period so fixed by the court cannot be frustrated. If one does so and allow the time to expire it will definitely be cause of judicial scrutiny. Therefore taki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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