• Dec
  • 13
  • 2013

Mere PAN Number or assessment particulars does not establish the identity of a person

Posted In Income Tax Case Laws | | 5 Comments » Print Friendly and PDF

Mere production of PAN Number or assessment particulars does not establish the identity of a person. The identification of a person includes the place of work, the staff and the fact that it was actually carrying on business and further recognition of the said company/individual in the eyes of public. We have further noticed that PAN Numbers are allotted on the basis of applications without actual de facto verification of the identity or ascertainment of the active nature of business activity. PAN Number is allotted as a facility to revenue to keep track of transactions. The PAN Number cannot be blindly and without consideration of surrounding circumstances treated as sufficiently disclosing the identity of the individual.

Following CIT VS NOVA PROMOTERS AND FINLEASE PRIVATE LIMITED CASE (2012) 342 ITR 169 (DELHI) we have held that in view of the link between the entry providers and incriminating evidence, mere filing of PAN Number, acknowledgement of Income Tax Returns of the entry providers, bank account statement is not sufficient to discharge the onus on the Assessee.

Source – CIT VS NR Portfolio Pvt. Ltd. (Delhi High Court) (Income Tax Appeal No. 1018 OF 2011 and 1019 OF 2011) , Judgment dated 22nd November, 2013


5 Responses to “Mere PAN Number or assessment particulars does not establish the identity of a person”

  1. RAKESH KUMAR JAIN says:

    Interesting story. Many countries have single card as ID &
    Address Proof. Aadhar card may suffice but still seems it is
    not accepted by all for this purpose.

  2. TSV DIWAKAR says:

    Now a days the credibility of humanbeing is lasting, whatever proof you submit it is not sufficient. for instance, the traffic constable stopped a car for want of verification of docuents relating to the vehicle. The car was driving by a gentleman having age about 60 years. The Gentileman asked the cop why do you stop me, then the cop said to bring documents to prove the validity. The inspector was standing under the tree. The gentileman had taken a zip file when the inspector saw the documents / contents of the file shocked to notice that : 1)Driving Licence 2) Registration Certificate 3) Insurance Policy 4) Pollution Certificate 5)Votor Identity 6) Aaddhar Card 7) Residential Certificate 8) Employment Identity 9) Nativity Certificate 10) PAN Card 11) Photo Identity 12) Gas Connection Receipt 13) etc., However he was fined Rs. 100/- and if receipt required then Rs. 500/- since the number of car is not as per provisions of law.

    In view of the above “Mere PAN Number or assessment particulars does not establish the identity of a person” Strange?

    T.S.V. Diwakar

  3. S.V.Wadhwa says:

    Aadhar Card

  4. Jwalit Sheth says:

    Passport and voters id can be considered as an authentic id card in India.

  5. RAKESH KUMAR JAIN says:

    Which card can be treated as ID card in India?

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