2019 (12) TMI 91

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....not Mr. Smarajit Roy Choudhury Mr. Sushil Kumar Mishra for the respondent ORDER 1. A peculiar situation has arisen in this writ petition wherein the writ petitioners are claiming that they are the sole authorised persons carrying on the management of the petitioner no.1-society. 2. It is the case of the petitioners that they have been filing income tax returns since inception of the socie....

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....re 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 Income Tax (Headquarters) (Technical). The report is self-explanatory and the same discusses the various returns that have been filed b....

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....y 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. 7. In light of the above, the respondent no.6 being the Assessing Officer of the petitioner no.1 is directed....