provisions of said Act. The petitioner has got two PAN Cards, one PAN
Card bearing No.AZNPG3136D has been used for bank transaction ... used PAN AZNPG3134P for filing return of income for all
assessment years and surrendered PAN AZNPG3136D, however, since the
petitioner obtained two PANs
return, but the fact remains that the petitioner was
issued with two Pan cards bearing numbers AKKPS7295P and ALIPS4185M
inadvertently. Learned counsel further submits that ... when the petitioner has already paid tax, merely because there
are two pan numbers allotted to the petitioner, he cannot be prosecuted.
This Court heard
PAN cards belongs to impersonators. Further, A4 also
confessed that two PAN cards vide No.AADPL0396H with different date
of births were prepared ... Mohan/A7
(Impersonator). The date of birth in the two fabricated PAN Cards are
mentioned as 27.06.1962 and 24.07.1988 which did not pertain
that stood in the name of M/s.Veeyar Enterprises. The two PAN
numbers that were sent for clarification to the Commissioner of Income
that stood in the name of M/s.Veeyar Enterprises. The two PAN
numbers that were sent for clarification to the Commissioner of Income
that stood in the name of M/s.Veeyar Enterprises. The two PAN
numbers that were sent for clarification to the Commissioner of Income
under New
PAN.No.AAVAS9415R even though during the aforesaid period, the
petitioner had not obtained the New PAN No.AAVAS9415R. That apart ... that it is not open for the petitioner to
keep two pans without surrendering the same. Hence, the question of
petitioner having the assessment completed
depth of the shop to be put up and for the two pan vendors would be given stalls 5 feet x 5 feet. So even
contention of the petitioner is that earlier he was having two pan
numbers, thereafter he had decided to surrender one pan number. The petitioner
submitted
certificates issued by the Commercial Tax Department, besides also
two PAN Cards (ie.Ex.P13 & Ex.P17), one the individual name
