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2019 (12) TMI 91

..... at there is a long running dispute between the petitioner and the respondent no.7 and both these groups are filing annual returns before the Registrar of Societies. It is to be noted that there is no provision under the Income Tax Act, 1961 that allows both these groups to file income tax returns for a particular financial year having same Permanent Account Number. Under the Income Tax Act, 1961 o .....

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..... ard to the title suits that indicate as to who is controlling the management of the society. Upon passing of the order, the AO 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. AO is requested to complete the .....

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..... returns with respect to the returns filed by the writ petitioners. 3. It is the submission of the writ petitioners that the rival group has been using the same Permanent Account Number (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, Tilj .....

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..... e report is to be handed over to both the petitioner and the respondent no.7 in Court today. The report is kept with the records. 6. The undisputed facts in this case are that there is a long running dispute between the petitioner and the respondent no.7 and both these groups are filing annual returns before the Registrar of Societies. However, it is to be noted that there is no provision under th .....

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..... ear 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 .....

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