Chand Ratan Vyas S/o Shri Baney Chand V. The Income Tax Department, Grievance Redressal Mechanism, Ministry Of Finance and Government Of India, Ministry Of Finance, Income Tax Department and Chand Ratan Vyas S/o Brij Ratan Vyas

CW/9654/2023

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The case involves a dispute over the use of a duplicate Permanent Account Number (PAN) which led to erroneous tax liabilities for the petitioner, Chand Ratan Vyas S/o Shri Baney Chand, a retired professor. The petitioner shared a PAN with the private respondent, Chand Ratan Vyas S/o Brij Ratan Vyas, which was issued to both parties, causing confusion and incorrect tax deductions. The petitioner sought the cancellation of the private respondent's PAN and a rectification of the tax calculations for the financial years 2020-21, 2021-22, and 2022-23. The court found that the private respondent had already surrendered the disputed PAN and obtained a new one, thus resolving the first prayer of the petitioner. The court also addressed the petitioner's request for a refund of excess TDS, directing that it be processed expeditiously and in accordance with the law after the petitioner files an online grievance.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 671020 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 07-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: SUNIL BHANDARI; YOGENDRA SINGH CHOUHAN
• Assessee Lawyers: CHARU MATHUR; APURVA RAJ MATHUR
• Keywords: Grievance redressal; Income Tax Refund; TDS Deduction; PAN cancellation
• Section: 143(3)

Judgement Text

"[2024:RJ-JD:11599-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9654/2023 Chand Ratan Vyas S/o Shri Baney Chand, Aged About 83 Years, Resident Of 5-E-6, Duplex Colony, Bikaner. ----Petitioner Versus 1. The Income Tax Department, Grievance Redressal Mechanism, Ministry Of Finance, Through Directorate General Of Income Tax, Civic Centre, B Block New Delhi. 2. Government Of India, Ministy Of Finance, Income Tax Department, Office Of The Income Tax Officer, ITO Ward - 1(1), BKN, Aaykar Bhawan, Rani Bazar, Bikaner. 3. Chand Ratan Vyas S/o Brij Ratan Vyas, aged about 76 Years, Resident Of Bagri Mohalla, Bikaner. ----Respondents For Petitioner(s) : Dr. Charu Mathur through V.C. with Mr. Apurva Raj Mathur For Respondent(s) : Mr. Sunil Bhandari Mr. Yogendra Singh Chouhan HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 07/03/2024 1. The present petition has been preferred with the following prayers: “A. The respondent authority may kindly be directed to cancel the existing PAN of the private respondent. B. The respondent Income Tax Department may kindly be directed to rectify the incorrect calculation of the Income Tax, refund the overpaid/excess deduction of TDS with interest at the rate of 12% p.a. for financial year 2020-21, 2021-22 and 2022- 23. [2024:RJ-JD:11599-DB] (2 of 3) [CW-9654/2023] C. Pass any other order or direction as this Hon’ble Court deems fit and just in the interest of justice and equity.” 2. The core of the problem was that the petitioner who is a retired Professor from Medical College, Bikaner was using Permanent Account Number (PAN) AAQPV-3256P, issued to him by the Income Tax Department since 2002. 3. The grievance of the petitioner was that the same PAN Number was being held by the respondent No.3 - Chand Ratan Vyas S/o Brij Ratan Vyas from 02.02.1999 which resulted into erroneous tax liability upon the petitioner. 4. Dr. Charu Mathur assisted by Ms. Apurva Raj Mathur, learned counsel for the petitioner submits that the petitioner shall be satisfied if the PAN of the private respondent No.3 - Chand Ratan Vyas S/o Brij Ratan Vyas is cancelled and the Income Tax Department may consider the refund of any excess TDS strictly in accordance with law. 5. Mr. Yogendra Singh Chouhan, learned counsel appearing for the private respondent No.3 submits that the PAN No.AAQPV3256P has been surrendered by the private respondent No.3 and after surrendering the same, he has obtained new PAN No.COXPV9465B in accordance with law. 6. A copy of the new PAN, which has been linked with the SBI Bank Account Number of the respondent No.3, and the information received from the Bank that the same has already been taken on record by the Bank, both the documents are being taken on record. 7. Thus, the prayer ‘A’ of the writ petition has been satisfied. [2024:RJ-JD:11599-DB] (3 of 3) [CW-9654/2023] 8. As far as prayer ‘B’ is concerned, Mr. Sunil Bhandari, learned counsel for the respondents No.1 & 2 submits that if the refund sought by the petitioner is processed, the same shall be considered strictly in accordance with law, expeditiously, for which petitioner shall be required to file rectification application by raising online grievance to CPC, Bengaluru. 9. Learned counsel for the petitioner agrees that the petitioner shall file such online grievance which shall be considered and decided forthwith within a period of three months from the date of submissions of the online grievance. 10. It is also made clear that the respondents shall be free to assess the refund in question for the last three financial years i.e. 2020-21, 2021-22 and 2022-23, in accordance with law. 11. The writ petition stands disposed of accordingly. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 127-Ramesh/BhumikaP/- "