Limitation of permitting correction of only four characters of PAN in TDS return is not justified

Purnima Advertising Agency Pvt. Ltd. Vs. Dy. CIT (Gujarat High Court) HC held that we cannot uphold the stand of the department that PAN in correction can be corrected as long as mismatch is upto two alphabets and two numeric characters. This distinction or drawing of a cutoff line cannot be supported by any logic. We do not even find any conscious decision placed before us which can be stated to be the basis of this policy. Affidavit in reply merely refers to the requirement of limiting the correction of such errors, according to which the online system has been programmed. Programming of the...