RAKESH SURI V. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

W.P.(C)/4901/2025

AI Insights

The case involves Rakesh Suri, the petitioner, who faced issues with the Income Tax Department regarding the use of two different PAN numbers. The petitioner argued that the Assessing Officer was harassing him by issuing a notice under a PAN number he did not use, despite his requests to merge the PANs. The court's decision allowed the Department to proceed with the assessment using either PAN, as long as the transactions were linked to the petitioner. The court also ordered the cancellation of one of the PANs and restricted the petitioner from raising further objections related to this matter.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830432 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 13-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PUNEET RAI; SAHVINI KR; RISHABH NANGIA; GIBRAN
• Assessee Lawyers: S KRISHNAN
• Keywords: Assessment; Harassment; Income Tax; PAN; Reassessment; Merge PANs
• Section: 148; 143(3); 142(1)

Judgement Text

" W.P.(C) 4901/2025 Page 1 of 2 $~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 13.01.2026 + W.P.(C) 4901/2025 RAKESH SURI .....Petitioner Through: Mr. S. Krishnan, Adv. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Sahvini Kr., Mr. Rishabh Nangia & Mr. Gibran, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR J U D G M E N T DINESH MEHTA, J. (ORAL) CM APPL. 1991/2026 [For Stay] 1. By way of the present application, the petitioner has stated that the Assessing Officer(AO) is harassing him unnecessarily and had issued a notice dated 21.11.2025 under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act of 1961”), asking him to furnish return qua PAN no. AOAPS6867H, whereas the petitioner has been using and filing his returns under PAN no. ALYPS4529D. It is the petitioner’s assertion that he had already filed a reply dated 25.04.2024 and requested the Assessing Officer to merge both the aforementioned PAN numbers. 2. It is also stated by the learned counsel for the petitioner that the respondents-Department may be allowed to make addition, if any found with respect to PAN no. AOAPS6867H, in the hands of the present petitioner, which is being used by him while making assessment/reassessment qua PAN no. ALYPS4529D, irrespective of the assessment year. 3. Learned counsel for the petitioner submitted that since the petitioner has Printed from counselvise.com Digitally Signed By:NAVEEN KUMAR Signing Date:15.01.2026 17:55:01 Signature Not Verified W.P.(C) 4901/2025 Page 2 of 2 not been using the PAN bearing no. AOAPS6867H, he cannot file return as directed by the Assessing Officer. 4. In view of the assertion so made in the application, we allow the Assessing Officer to proceed with the assessment proceedings under Section 148/143(3) of the Act of 1961 against the petitioner, irrespective of either of the PAN numbers given in any transaction. 5. Accordingly, the application stands disposed of. 6. It is hereby made clear that henceforth, the petitioner shall not be allowed to raise any objection in relation to the proceedings initiated by the respondents-Department against the petitioner irrespective of the PAN number. It shall also be required of the Assessing Officer or the Authority issuing the PAN number, to forthwith cancel petitioner’s PAN bearing no. AOAPS6867H. W.P.(C) 4901/2025 7. In view of the aforesaid order passed by this Court in CM APPL.1991/2026, learned counsel for the petitioner submitted that the petition itself be disposed of in light of the above direction/observation. 8. Accordingly, the writ petition is disposed of. 9. In case, any grievance of the respondents-Department still subsists, the respondents-Department shall be free to move an application for clarification or recalling of the order. DINESH MEHTA (JUDGE) VINOD KUMAR (JUDGE) JANUARY 13, 2026/sr Printed from counselvise.com Digitally Signed By:NAVEEN KUMAR Signing Date:15.01.2026 17:55:01 Signature Not Verified "