TMI Blog2019 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... er is issued to an entity and only one return can be filed. The factual aspect with regard to which group has been issued the original PAN has to be ascertained by the Income Tax authorities. Furthermore, the Income Tax authorities may reject the returns that have been filed by the group that is not authorised to do so. The respondent no.6 being the AO of the petitioner no.1 is directed to grant an opportunity of hearing to the petitioner and the respondent no.7, and thereafter, pass a reasoned order within a time-bound period. It is made clear that the AO shall examine the issue as to which group is authorised to file the return as per the PAN that has been issued by the Income Tax authorities. The parties shall be at liberty to prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PAN) and hacking into the user name of the petitioner-society. 4. Counsel on behalf of the respondent no.7 submits that her client is represented by the Calcutta group having their office at 527, V.I.P. Nagar, Tiljala, Kolkata-700100. She submits that her client has been filing the income tax returns since inception and it is the petitioners that have carried out hacking of username and password hacking. According to her, several complaints have been filed before the Income Tax authorities and the issue is known to the Income Tax authorities with regard to the two returns being filed by both these groups. 5. Counsel on behalf of the Income Tax authorities has handed over a report prepared by the Joint Director of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clear that the Assessing Officer shall examine the issue as to which group is authorised to file the return as per the PAN that has been issued by the Income Tax authorities. The parties shall be at liberty to produce all documents with regard to the title suits that indicate as to who is controlling the management of the society. Upon passing of the order, the Assessing Officer shall cancel the PAN card issued to the unauthorised/wrong party and reject the return filed by them. The reasoned order should be communicated to both the parties within a period of two weeks from the date of passing of the reasoned order. 8. The Assessing Officer is requested to complete the above proceeding within a period of eight weeks from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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