GEE CEE METALS PRIVATE LIMITED Vs. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) The petitioner has preferred the present Writ Petition to seek the following reliefs :-

(2.) The case of the petitioner is that the petitioner is an Association of Persons (AOP). The petitioner had applied for, and obtained the PAN Number in respect of the said Association of Persons. Petitioner states that the petitioner was issued PAN No. AACCG5304J. The said PAN Number related to a company, and not to an Association of Persons. Petitioner states that due to the said error in issuance of the PAN Card, TDS of the amount of Rs.14,61,201.00, deducted by the Uttarakhand Power Corporation Limited, Ranikhet - for whom the petitioner performed a contract, was not reflected in Form 26AS in the new PAN No.AAAAG5553D, which the petitioner obtained as an Association of Persons.

(3.) Petitioner further states that the petitioner requested for cancellation of the old PAN Number on 19/6/2008, since the petitioner had obtained a new PAN Number as an Association of Persons. It appears that, thereafter, there was a complete lull on the part of the petitioner, and the petitioner woke up only in the year 2020, and sought to take action for reflection of the TDS deducted, amounting to Rs.14,61,201.00, against the new PAN Number obtained by the petitioner in the year 2008 itself. Petitioner states that the Income Tax Authorities have also reflected the aforesaid TDS amount against the new PAN Number of the petitioner, as an Association of Persons. The petitioner, then, applied for rectification of the Assessment Order under Sec. 143A of the Income Tax Act. However, the said application has not been entertained on the ground that the application for rectification had been filed beyond the period of limitation, and even beyond the period for which the application for condonation of delay could be entertained, which was six years from the end of the Assessment Year, for which the application/ claim is made. The order dtd. 18/2/2022, passed by respondent no. 1, reads as follows :-