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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Status of the assessee - Merely because PAN was issued by the ...


High Court: Erroneous PAN Issuance Doesn't Require Filing Tax Return; Non-Existent Partnership Firm Not Affected.

December 21, 2015

Case Laws     Income Tax     HC

Status of the assessee - Merely because PAN was issued by the Department erroneously, there cannot be any insistence that return should be filed in the same capacity. Erroneous description in the PAN would not change the reality that no such partnership firm ever existed - HC

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