2022 (10) TMI 406

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....ndents may kindly be directed to activate the erroneously and illegally cancelled PAN bearing No.ABDPH0428F allotted to the petitioner under section 139A of the Act of 1961 enabling the petitioner to file his ITRs in accordance with law; 7.2. That, the respondents may further be directed to cancel the PAN bearing No.AAGPH0406B illegally and erroneously activated by the respondent No.3 for no justified reasons; 7.3. Any other relief which this Hon'ble Court may deem fit in the light of equity, justice and good conscience may also be granted in favour of the petitioner." 02. According to the petitioner, Income Tax Department issued a PAN Card to the petitioner bearing Permanent Account Number ABDPH0428F and he is filing Income Tax Re....

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....a Mandlik was directed to seek instructions in the matter. Learned counsel submits that the petitioner has quoted PAN-AAGPH0406B for depositing an amount of Rs.1,42,47,800/- in IDBI Bank. The petitioner did not disclose the said fact in the returns submitted during FA - 2017 - 2019 and AY - 2018 - 19. Therefore, the proceedings have been initiated under Section 148 of the Act of 1961. Learned counsel further submits that in view of provisions of Section 139A & 272B of the Act of 1961, no one is permitted to have two PAN Card. Since the assessment proceedings are pending in respect of PAN Card bearing No.AAGPH0406B, therefore, the respondents have rightly activated the same, and the petitioner can file ITRs quoting this PAN i.e. second PAN. ....