Delhi High Court - Orders
Harvinder Singh vs Central Board Of Direct Taxes, ... on 31 May, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~A-20
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2193/2022
HARVINDER SINGH ..... Petitioner
Through: Mr.Shrey Ashat, Advocate with
Mr.Preetika Mishra, Advocate.
versus
CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVRNMENT OF INDIA
AND ORS. ..... Respondents
Through: Mr.Abhishek Maratha, Sr.Standing
Counsel for R-1&2.
Mr.Manu Beri, Advocate for R-3.
Mr.Sonit Sinhmar, Advocate for R-4.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 31.05.2022 Learned counsel for the Respondent No.1/CBDT has handed over a Status Report. The same is taken on record. The said Status Report reads as under:-
"STATUS REPORT IN THE MATTER OF WP(C) NO. 2193/2022 SH.HARVINDER SINGH (PAN:
ANBPS8145G) VS. CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA The following details are provided by the office of the Income Tax Officer, (Systems) -1(1), Delhi for the PAN: ANBPS8145G:
The PAN-ANBPS8145G was initially allotted by ITD SYSTEMS on 2001-06-14, application for NEW PAN, Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00 NAME-HARVINDER SINGH, D.O.B -1969-12-22, FATHER'S NAME JAGBIR SINGH, Communication Address -563,GALI BAHEL SAHIB, RAM BAZAR HAMILTON ROAD, KASHMERE GATE, DELHI. As per latest CBN PAN database, the PAN: ANBPS8145G is showing Address: 36/20, East Patel Nagar, New Delhi- 110008.
Later on, APPLICATION FORM (NEW PAN) with ACK. NO.062730100046342, dated -03 March 2010, NAME - HARMINDER SINGH, D.O.B-22 December 1969, FATHER'S NAME -JAGIR SINGH, Communication Address -HARAULI LEDI CHHACHHRAULI YAMUNA NAGAR HARYANA 135103) mob. 9416878947, was processed as Duplicate and as a result of which same PAN ANBPS8145G was inadvertently allotted on 2010-03-12 to the SECOND ALLOTTEE.
AADHAAR No.4252 2665 7877 of the FIRST ALLOTTEE found linked with the PAN ANBPS8145G. As per PAN ITBA instruction no 9 dated 25.03.2021 Jurisdictional AO provide a report and as per this report ONLY first ALLOTTEE FILLED ITR ON PAN ANBPS8145G. The first Allottee is the complainant here. As per CBN PAN QUERY a new PAN found in the name of second allottee i.e.OHFPS6043K
a) The Service Provider(s) has been requested to contact the second ALLOTTEE and ask him to surrender the PAN ANBPS8145G and issue letters to both the allottees clarifying the issue.
b) The PAN Service Provider(s) has been requested to restore the details of FIRST ALLOTTEE in PAN Database.
Sd/-
ACIT, CIRCLE 49(1), DELHI ON BEHALF OF PR.COMMISSIONER OF INCOME TAX, DELHI-10, NEW DELHI"
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00Today, learned counsel for the respondent No.4 has handed over a photocopy of the affidavit dated 25th May, 2022. The relevant portion of the said affidavit is reproduced hereinbelow:-
".....5. That sometime in the year 2020 the deponent received a call from the Petitioner stating that the deponent has been using the PAN card issued to him. The deponent explained that the PAN was issued to him and there is no question of any misuse by the deponent.
6. That after becoming aware of the said mixup the Deponent approached the Income Tax Office Yamuna Nagar in order to surrender the PAN ANBPS8145G. He was informed that he cannot surrender the PAN as the credentials in the system do not match his.
7. That the Deponent then applied for a fresh PAN card bearing number OHFPS6043K. A copy of the said PAN is annexed hereto and marked as Annexure R3. That the Deponent has filed the ITR using the said PAN for the assessment year 2021-22. A copy of the said ITR is annexed hereto and marked as Annexure R4.
8. That vide order dated 18.05.2022 this Hon'ble Court had directed the deponent to file the list of loans and other credit facilitated availed by him using the PAN in question. That the said list of active loans availed by the deponent has been annexed in a tabular format and marked as Annexure R5.
9. That the deponent states that he has not availed any other loans apart from those mentioned in the list using the PAN in question."
The list of active loans filed by the respondent No.4 and as mentioned in Annexure R-5 is reproduced hereinbelow:-
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00"TABLE REPRESENTING THE ACTIVE LOAN FACILITIES AVAILED BY THE RESPONDENT NO.4 USING THE FIRST PAN (ANBPS8145G) SR NO. NAME OF THE TYPE OF LOAN AMOUNT BANK
1. HDFC USED CAR LOAN 3,97,000.0
2. SBI GOLD LOAN 3,77,000.0
3. SBI KISAN CREDIT 2,00,000.0 CARD
4. PNB KISAN CREDIT 9,00,000.0 CARD
5. PNB AGRICULTURAL 2,50,000.0 LOAN Learned counsel for the petitioner has handed over a synopsis dated 31st May, 2022 in which it is stated that twenty loans are reflecting in the CIBIL Report of the petitioner as on January, 2022. He, however, states that the said loans have not been availed by the petitioner. The details of the loans are reproduced hereinbelow:-
"3. That tabulated herein below is the list of the various loans which are reflecting in the CIBIL Report of the Petitioner, as of January, 2022, however, said loans have not been availed by the petitioner.
Sl. Financial Account Account No. Sl. No. of
No Institution type CIBIL
Report,
January
2022
1. HDFC Bank Used car 116230352 2
loan
2. Bajaj Finance Consumer Y55ERFGH839387 3
Limited Loan
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:01.06.2022
18:32:00
3. State Bank of GOLD 00000038459654005 5
India LOAN
4. ICICI bank Credit 4477473655600000 6
limited Card
5. American Credit 37693265799 8
express Card
banking corp.
6. Bajaj Finance Consumer Y55ERFGY885338 10
Limited Loan
7. Bajaj Finance Consumer 5110CD15892941 13
Limited Loan
8. Bajaj Finance Consumer Y55RCDGC444729 14
Limited Loan
9. Bajaj Finance Consumer 511CDD37639348 18
Limited Loan
10. State Bank of Gold Loan 00000039712280286 19 India
11. Bajaj Finance Consumer Y55erfgc852357 21 Limited Loan
12. NATWEST Overdraft 944251 22 Markets PLC
13. NATWEST Credit 0005239504000526593 23 Markets PLC Card
14. NATWEST Credit 0005425051300997714 24 Markets PLC Card
15. Punjab Kisan 3260008800013410 25 National Bank Credit Card
16. Bajaj Finance Consumer 5110CD15893345 27 Limited Loan
17. HDFC Bank Gold Loan 70045773 30 Limited
18. State Bank of Gold Loan 00000040558554296 33 India
19. Bajaj Finance Consumer 5110CD25001487 34 Limited Loan
20. Bajaj Finance Consumer 511ECFFP266572 35 Limited Loan Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00 Learned counsel for the Respondents No.3 and 4 are directed to file reply affidavits to the synopsis filed by the petitioner within four weeks.
List on 19th September, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J MAY 31, 2022 TS Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:01.06.2022 18:32:00