Prosecution cannot be launched merely for allotment of 2 PAN, when petitioner already paid tax

Sudhir Kumar Hasija Vs ACIT (Madras High Court) The main contention of the learned counsel for the petitioner is that the prosecution itself has been launched under the wrong premise that the petitioner has not filed his return, but the fact remains that the petitioner was issued with two Pan cards bearing numbers AKKPS7295P and ALIPS4185M inadvertently. Learned counsel further submits that as far as the second Pan card bearing No. ALIPS4185M, which is subject matter of prosecution is concerned, he has not transacted anything and he has already surrendered the said pan card and also obtained a...