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“permanent account number”

Chapter XIV - Assessment ProcedureSection 139ASection 139A565 judgments

The decision most relied on for permanent account number is (i) Principal CIT v. Soft-line Creations Pvt. Ltd. (387 ITR 636), cited in 59 judgments on BharatTax.

Leading authorities on permanent account number

(i) Principal CIT v. Soft-line Creations Pvt. Ltd.
387 ITR 636 · 2016 · High Court
59
citing judgments

When an assessee provides the Permanent Account Numbers, affidavits of directors, and bank details of share applicants, this discharges the onus regarding the identity, genuineness of the transaction, and creditworthiness of the share applicants, precluding an addition under Section 68.

PCIT v. Vaishnodevi Refoils & Solvex
89 Taxmann.com 80 · 2018 · High Court
46
citing judgments

The addition of share application money to the income of the assessee under Section 68 is not justified if the assessee has discharged the initial onus by providing complete particulars and documentary evidence of the creditor, and the Revenue has failed to prove otherwise. The Supreme Court has also dismissed the Revenue's SLP in this matter.

Assistant Commissioner, Assessment II, Bangalore v. Velliappa Textiles Ltd.
263 ITR 550 · 2003 · Supreme Court
30
citing judgments

A body corporate is considered a juridical person and an artificial juridical person, distinct from natural persons or an association of persons. This status is recognized by the Income Tax Department, as indicated by the format of a Permanent Account Number (PAN).

CLSA India (P.) Ltd. v. Dy. CIT
149 Taxmann.com 380 · 2023 · High Court
10
citing judgments

An active Permanent Account Number (PAN) for a non-existent entity, post-amalgamation, does not justify reassessment proceedings against that entity. The revenue cannot rely on an active PAN to dilute established legal principles regarding the assessment of merged entities.

Judgments citing permanent account number

Mohammed Saleem Abdulkader Kajalwala, Ahmedabad vs. The Income Tax Officer, Ward-3(1)(3), Vadodara

In the result, the appeal filed by the Assessee is hereby allowed

ITA 536/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad11 Apr 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 133(6)Section 143(3)

However, in respect of all the 21 creditors the assessee has furnished their complete addresses along with GIR numbers permanent account numbers as well as confirmations along with the copies of assessment orders passed in the cases of creditors at serial

Transunion International Inc., Mumbai vs. Deputy Comm. of Income Tax (International Taxation)-4(1)(2), Mumbai

Appeal of the assessee is allowed

ITA 2698/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Apr 2025AY 2017-18

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri J.D. Mistry, Sr. Adv. a/w
Section 142(1)Section 143(3)Section 144CSection 47

copy of the DRP directions, the said document is visible to the AO of the Faceless Assessment Unit ("FAU") having jurisdiction over the permanent account number of the assessee concerned. Thus, both the affiants agree that the Dispute Resolution Panel directions once uploaded on the Income-tax Business Application portal ... automatically visible to the Faceless Assessing Officer, if any assessment work item is pending related to a particular permanent account number. Admittedly assessment proceedings of the petitioner were pending. Thus, undoubtedly the Dispute Resolution Panel directions uploaded on the Income-tax Business Application portal were readily and clearly visible

M/S Pantheon Infrastructure Pvt Ltd, Mumbai vs. Dy CIT Circle- 2(1)(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 823/MUM/2020[2014-15]Status: DisposedITAT Mumbai08 Apr 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 80Section 80I

industrial unit to have a separate and distinct entity which is assessable to tax under the provisions of the Act having a separate Permanent Account Number (PAN) was the requirement of IPS 2008 which is riot applicable to the Petitioner M/s. Pantheon Infrastructure Pvt. Ltd. In this regard

M/S.Pantheon Infrastructure Private Limited, Mumbai vs. DCIT Circle-2(1)(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4378/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Apr 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 80Section 80I

industrial unit to have a separate and distinct entity which is assessable to tax under the provisions of the Act having a separate Permanent Account Number (PAN) was the requirement of IPS 2008 which is riot applicable to the Petitioner M/s. Pantheon Infrastructure Pvt. Ltd. In this regard

M/S.Pantheon Infrastructure Private Limited, Mumbai vs. DCIT Circle-2(1)(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 4377/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 Apr 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 143(3)Section 80Section 80I

industrial unit to have a separate and distinct entity which is assessable to tax under the provisions of the Act having a separate Permanent Account Number (PAN) was the requirement of IPS 2008 which is riot applicable to the Petitioner M/s. Pantheon Infrastructure Pvt. Ltd. In this regard

Niyati Sutaria Jemes, Mumbai vs. Income Tax Department, Mumbai

In the result, the appeal by the assessee is allowed

ITA 1153/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Apr 2025AY 2016-17

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailniyati Sutaria James, 302 Parimal Premises, 17Th Road, Khar West, Mumbai – 400052 ............... Appellant Pan : Ahipj7649B V/S Ito, Ward – 23(2)(1), Piramal Chambers, Parel ……………… Respondent Mumbai - 400012

For Appellant: Shri Anil Doshi, CAFor Respondent: Shri Paresh Deshpande, Sr.DR
Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 271(1)(b)Section 273BSection 274

mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address

Deputy.Commissioner of Income Tax, Central Circle-4(4), Kolkata, Aayakar Bhawan Poorva vs. Pcj Finvest Private Limited, Siliguri, West Bengal

In the result, the appeal of the revenue is dismissed

ITA 1301/KOL/2023[2008-09]Status: DisposedITAT Kolkata28 Mar 2025AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhry, ARFor Respondent: Shri Guru Bhashyam, CIT DR
Section 131Section 142(1)Section 147Section 263Section 68

1956/2013 and are on the records of Registrar of Companies functioning under Ministry of Corporate Affairs, Government of India and are having Permanent Account Numbers (PAN). They have also been filing their returns with the Income Tax Department. The share applicants had disclosed their PAN along with acknowledgement of submissions ... instant one, that is, AY 2008- 09, it was held that, .......66++ it is seen that the appellant has filed sufficient documents e.g. Permanent Account Numbers, bank statements, etc. to establish the identities of the four share applicants. The copies of the bank statements of the share subscribers wherein

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6425/MUM/2024[2019-20]Status: DisposedITAT Mumbai28 Mar 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Nishant Thakkar, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 133Section 194CSection 194HSection 201(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6424/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Mar 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Nishant Thakkar, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 133Section 194CSection 194HSection 201(1)Section 250

owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum. (7) The person responsible for paying or crediting any sum to the person referred

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6423/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Mar 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Nishant Thakkar, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 133Section 194CSection 194HSection 201(1)Section 250

owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum. (7) The person responsible for paying or crediting any sum to the person referred

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6422/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 133Section 194CSection 194HSection 201(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6421/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Mar 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Nishant Thakkar, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 133Section 194CSection 194HSection 201(1)Section 250

owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum. (7) The person responsible for paying or crediting any sum to the person referred

M/S Ceat Ltd, Mumbai vs. Income Tax Officer OSD TDS Circle 1(1), Mumbai

ITA 6420/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Mar 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Nishant Thakkar, Ld. A.R. &For Respondent: Shri Mahesh Pamnani, Ld. Sr. D.R
Section 133Section 194CSection 194HSection 201(1)Section 250

owns ten or less goods carriages at any time during the previous year and furnishes a declaration to that effect along with his Permanent Account Number, to the person paying or crediting such sum. (7) The person responsible for paying or crediting any sum to the person referred

M/S Ceat Ltd, Mumbai vs. Income Tax OSD TDS Cirlce 1(1), Mumbai

ITA 6419/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 133Section 194CSection 194HSection 201(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH

ITO-10(3)(1), Mumbai vs. Navkiran Developers Pvt. Ltd., Mumbai

ITA 2908/MUM/2024[2010-11]Status: DisposedITAT Mumbai28 Mar 2025AY 2010-11

Bench: Shri Narender Kumar Choudhryassessment Year: 2010-11

For Appellant: Shri Vimal Punmiya, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Ld. Sr. D.R
Section 132Section 132(4)Section 142(1)Section 147Section 250Section 68

prove the identity, creditworthiness of the parties and genuineness of the transactions, it has submitted the following documents: “Identity i. Copy of Permanent Account Number (PAN) ii. CIN No of the Investor Companies iii. Income Tax Return Acknowledgment of the Investors The above documents clearly prove the identity

N.H. Constructions Pvt. Ltd., Panchkula vs. DCIT, Panchkula Circle, Panchkula

In the result, appeal of the assessee is allowed

ITA 1278/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh18 Mar 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR
Section 143(2)Section 68

page 7 to 9 would indicate that assessee has fulfilled all the ingredients. It has submitted the copy of Permanent Account Number of each individual that would prove his identity as well as status of the creditor that he/she is an income tax assessee. In order to prove credit worthiness

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

went on to observe that transactions noted against the person appearing in table one are not related to him, assessee furnished their affidavit permanent account number and identity proof. In order to verify the claim of the assessee PAN number so furnished by the assessee were verified on ITBA portal ... number in that case. Now for the remaining transaction tabulated in Table 2 the assessee neither furnished their names address and permanent account number of such person nor did assessee produce such person. Further, when the assessee was asked about such transactions assessee admitted that such transactions were entered

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

went on to observe that transactions noted against the person appearing in table one are not related to him, assessee furnished their affidavit permanent account number and identity proof. In order to verify the claim of the assessee PAN number so furnished by the assessee were verified on ITBA portal ... number in that case. Now for the remaining transaction tabulated in Table 2 the assessee neither furnished their names address and permanent account number of such person nor did assessee produce such person. Further, when the assessee was asked about such transactions assessee admitted that such transactions were entered

M/S P.N. Gadgil & Sons, Pune vs. DCIT, Circle 6, Pune

In the result, the appeal filed by the assesse is partly allowed

ITA 1921/PUN/2024[2017-18]Status: DisposedITAT Pune05 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1921/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 M/S. P. N. Gadgil & Sons, Vs. Dcit, Circle-6, Pune. Abhiruchi Mall, 4Th Floor, 59C Sinhagad Road, Pune- 411041. Pan : Aanfp4476C Appellant Respondent Assessee By : Shri M. R. Bhagwat Revenue By : Shri Arvind Desai Date Of Hearing : 15.01.2025 Date Of Pronouncement : 05.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) The Learned Cit (A) Nfac Delhi Erred In Confirming Penalty Of Rs.23,20,000/- Levied Under Section 272B(2). 2) The Learned Cit (A) Nfac Delhi Erred In Sustaining The Penalty At Rs.23,20,000/- When There Was Only One Default & As Such Penalty Could At The Must Be Sustained At Rs.10,000/- Only. 3) The Learned Cit (A) Nfac Delhi Erred In Sustaining The Penalty Even Though There Was A Reasonable Cause For Assessee'S Failure To Obtain Pan Of Its Retail Customers. 4) The Penalty Levied Be Cancelled Or Reduced To Rs. 10,000/-.

For Appellant: Shri M. R. BhagwatFor Respondent: Shri Arvind Desai
Section 133ASection 139ASection 139A(5)(c)Section 272Section 272BSection 272B(2)

person shall pay, by way of penalty, a sum of ten thousand rupees. (2) If a person who is required to quote his permanent account number in any document referred to in clause (c) of sub-section (5) of section 139A , or to intimate such number as required ... person shall pay, by way of penalty, a sum of ten thousand rupees. (2) If a person who is required to quote his permanent account number [or Aadhaar number, as the case may be,] in any document referred to in clause (c) of sub-section (5) of section 139A

Anita Bhanudas Bhoir, Mumbai vs. ITO Ward 2(1) Kalyan, Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 6882/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Anita Bhanudas Bhoir, Commissioner Of Income Tax 1 Kishna Kunj Niwas, Chinar (Appeals) National Faceless Appeal Vs. Chs, Hendrepada Badlapur (W), Centre,/Ito Ward 2(1) Kalyan. Thane-421503. Pan No. Ahlpb 8013 E Appellant Respondent

For Appellant: Mr. Ram Krishn Kedia, Sr. DRFor Respondent: Mr. Vipul Jain
Section 144Section 56(2)(x)

possession of two to justify the delay on the ground that she was in possession of two Anita Bhanudas Bhoir Permanent Account Numbers (PANs), which led to certain technical Permanent Account Numbers (PANs), which led to certain technical Permanent Account Numbers (PANs), which led to certain technical difficulties in filing ... within the prescribed limitation period, i.e., on 28.05.2021. within the prescribed limitation period, i.e., on 28.05.2021. However, due to the existence of two Permanent Account Numbers However, due to the existence of two Permanent Account Numbers However, due to the existence of two Permanent Account Numbers (PANs), the appeal could