Case Law Details
PE65 The Modakkurichi Circle Teachers and Public Servants Co-operative T & C Society Vs ITO (Madras High Court)
The petitioner is the PE65, The Modakkurichi Circle Teachers and Public Servants Co-operative T & C Society, Erode.
2. The petitioner challenges an order of assessment passed under the provisions of the Income-Tax Act, 1961 for assessment year 2015-2016 on the ground that the order has been passed on a wrong PAN.
3. According to the petitioner, the correct PAN is AADAM0638C, whereas the impugned order has been passed citing a wrong PAN – AABTKP3555C. The petitioner is admittedly a non-filer and also accedes to the position that two PAN numbers were obtained, which has lead to the present confusion.
4. However, the petitioner has made a request before the Principal Commissioner of Income-Tax, Coimbatore dated 05.04.2023 that has been received by the officer on 11.04.2023, wherein, the petitioner has set out the entire history of the matter and has sought regularization of the PAN, acceptance of the surrender of erroneous PAN and condonation in filing of the Income-Tax Return.
5. Since there are several factual matters to be considered and also seeing as there have been errors that have admittedly been occasioned in the matter thus far, it would be appropriate that the Principal Commissioner of Income-Tax, Coimbatore, consider the request of the petitioner and address them appropriately.
6. Since the Principal Commissioner of Income-Tax is not a party in this writ petition, The Principal Commissioner, Income Tax Department, 63, Race Course Road, Coimbatore, is impleaded suo motu as third respondent and Mr. R.S.Balaji, learned Senior Standing Counsel, accepts notice.
7. Let the petitioner be called upon R3, and after hearing let suitable orders be passed by him, within a period of eight weeks from date of receipt of a copy of this order, in accordance with law.
8. Writ petition stands disposed as above. No costs. Connected miscellaneous petitions are closed.
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