Wrong allotment of two PANs cannot set assessee as non-filer for one PAN as return filed via other PAN

Samreen Shafi Chattabal Channa Mohalla Vs ITO (ITAT Amritsar) ITAT Amritsar held that because of wrong allotment of two PANs, assessee cannot be set as a non-filer or undeclared of tax in the return of one PAN as income duly declared via other PAN. Matter remanded back. Facts- The assessee is possessing two Permanent Account Numbers (PAN) bearing number AHCPS0377H (‘old PAN’) and bearing number EAHPS5244B (‘new PAN’). The assessee filed the return in the old PAN, AHCPS0377H for the impugned assessment year. In the HDFC Bank the assessee submitted the new PAN, number EAHPS5244AB. Accord...