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

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W.P.(C)/4901/2025HC DelhiDLHC01021154202513 January 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court allowed 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 (AOAPS6867H or ALYPS4529D) used in any transaction. The Court clarified that the petitioner would not be allowed to raise any objection in relation to proceedings initiated by the Department against him, irrespective of the PAN number. Furthermore, the Assessing Officer or the authority issuing the PAN was directed to forthwith cancel the petitioner's PAN bearing no. AOAPS6867H. The writ petition was disposed of in light of these directions. The Court also stated that if any grievance of the respondents subsisted, they were free to move an application for clarification or recalling of the order. No issue was expressly left undecided.

What were the facts?

The petitioner, Rakesh Suri, filed a writ petition before the Delhi High Court challenging the actions of the Assistant Commissioner of Income Tax. The petitioner alleged harassment by the Assessing Officer (AO) who issued a notice dated 21.11.2025 under Section 142(1) of the Income Tax Act, 1961, requiring him to furnish a return for PAN no. AOAPS6867H. The petitioner asserted that he uses PAN no. ALYPS4529D and had previously requested the AO to merge both PANs. He also stated that he cannot file a return for a PAN he does not use. The petitioner sought to allow the AO to make additions, if any, with respect to PAN no. AOAPS6867H in his assessment/reassessment for PAN no. ALYPS4529D, irrespective of the assessment year.

What were the issues?

1. Whether the Assessing Officer can proceed with assessment proceedings under Section 148/143(3) of the Act of 1961 against the petitioner irrespective of the PAN numbers used in transactions, in light of the petitioner's assertion of not using PAN no. AOAPS6867H and his request for merging PANs? (Mixed question of law and fact, turning on Section 142(1), Section 148, and Section 143(3) of the Income Tax Act, 1961). Assessee's Contention: The petitioner argued that he does not use PAN no. AOAPS6867H and therefore cannot file a return as directed by the AO. He also requested the AO to merge both PAN numbers and allow additions related to AOAPS6867H to be made in the assessment of ALYPS4529D. Revenue's Contention: The judgment does not record specific arguments from the revenue's side regarding the PAN issue. However, the court's order implies the revenue's authority to proceed with assessment.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

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 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 Digitally Signed By:NAVEEN KUMAR Signing Date:15.01.2026 17:55:01 Signature Not Verified

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