PAN allotment requirement: tax authorities must assign PANs to registered assessees and new filers within prescribed time. The instruction directs tax officers to invoke statutory discretion to allot PANs to all assessees on departmental registers whether or not they applied, completing allotment for those on the register as of 15-01-1982 by 28-02-1982, and to continue allotting PANs to new assessees within one month of first return filing or of enrollment on the registers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
PAN allotment requirement: tax authorities must assign PANs to registered assessees and new filers within prescribed time.
The instruction directs tax officers to invoke statutory discretion to allot PANs to all assessees on departmental registers whether or not they applied, completing allotment for those on the register as of 15-01-1982 by 28-02-1982, and to continue allotting PANs to new assessees within one month of first return filing or of enrollment on the registers.
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