By mistake the assessee  submitted an application for the issuance of a new permanent account number card, and accordingly, a new permanent account number card was issued. Later on, he realised his mistake and submitted an application on January 18, 2017 before the ITO for surrendering new permanent account number card. Upon receiving the said application, the respondents cancelled the new number. According to the assessee, he never used this number in filing any of the Income-tax returns or in any transaction with the Government Department. The assessee was served with a show-cause notice by the respondents on March 23, 2022 under section 148A(b) of the Income-tax Act, 1961 alleging that he had made transactions using the second number without disclosing them to the Income-tax Department. The assessee submitted a reply. During the pendency of these proceedings, the respondents cancelled the old permanent account number card and activated the new one. The assessee filed writ before  the court seeking directions to the respondents to cancel the new permanent account number card and to activate the old one so that he may file Income-tax returns for this financial year , Court held that  the assessee had to file Income-tax returns for this financial year or previous financial years for which he had to have a permanent account number. The old permanent account number had been deactivated and the new permanent account number which he got cancelled had been now activated for the proceedings of section 148 of the Act. If he used this permanent account number he might face complications in future. This complex issue had to be examined by the Commissioner considering the practical problem being faced by the assessee and also the complications which might arise in future while filing Income-tax returns and quoting the wrong permanent account number. The Commissioner should also decide which permanent account number was to be used by the assessee for future transactions and Income-tax returns.