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    <title>2001 (12) TMI 45 - CALCUTTA High Court</title>
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    <description>The court ruled in favor of the petitioner, emphasizing the right to timely issuance of Permanent Account Numbers (PAN) under section 139A of the Income-tax Act. It mandated a maximum period of three months for PAN issuance from the date of application, highlighting the importance of accuracy and preventing delays. The judgment criticized the lack of clear timeframes and directed authorities to establish a time-bound program to avoid violating taxpayers&#039; rights. The court&#039;s decision aimed to ensure efficient PAN allocation and prevent authorities from exploiting vague provisions for their benefit.</description>
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    <pubDate>Tue, 11 Dec 2001 00:00:00 +0530</pubDate>
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      <title>2001 (12) TMI 45 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12784</link>
      <description>The court ruled in favor of the petitioner, emphasizing the right to timely issuance of Permanent Account Numbers (PAN) under section 139A of the Income-tax Act. It mandated a maximum period of three months for PAN issuance from the date of application, highlighting the importance of accuracy and preventing delays. The judgment criticized the lack of clear timeframes and directed authorities to establish a time-bound program to avoid violating taxpayers&#039; rights. The court&#039;s decision aimed to ensure efficient PAN allocation and prevent authorities from exploiting vague provisions for their benefit.</description>
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      <pubDate>Tue, 11 Dec 2001 00:00:00 +0530</pubDate>
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