Sushil Kumar Verma v. UOI (2024) 299 Taxman 250 (MP)(HC)

S. 139A : Permanent account number-Same number is allotted to another person-Income-tax Department was to be directed to forward a letter to CIBIL/other credit information companies informing about issuance of same PAN to assessee as well as to other person. [Art. 226]

 

Department issued permanent account number (PAN) to assessee and later on same PAN was also issued to another person who had obtained loan and was a defaulter and, therefore, due to same PAN, CIBIL score of assessee had been affected adversely.  Assessee filed the writ petition to cancel the  Permanent account number (PAN) allotted to other person.  During pendency of petition, mistake was corrected by Income-tax Department by accepting that assessee was first allottee of PAN and Department cancelled allotment of same number to other person, which was allotted inadvertently. Allowing the petition the Court held that since ambiguity arose due to erroneously assigning same PAN to two persons, Income-tax Department was to be directed to forward a letter to CIBIL/other credit information companies informing about issuance of same PAN to assessee as well as to other person.