Chand Ratan Vyas v. Chand Ratan Vyas

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9654/2023 Chand Ratan Vyas S/o Shri Baney Chand, Aged About 83 Years,Resident Of 5-E-6, Duplex Colony, Bikaner. ----Petitioner Versus 1. The Income Tax Department, Grievance RedressalMechanism, Ministry Of Finance, Through DirectorateGeneral Of Income Tax, Civic Centre, B Block New Delhi.Mechanism, Ministry Of Finance, Through DirectorateGeneral Of Income Tax, Civic Centre, B Block New Delhi. 2. Government Of India, Ministy Of Finance, Income TaxDepartment, Office Of The Income Tax Officer, ITO Ward -1(1), BKN, Aaykar Bhawan, Rani Bazar, Bikaner.Department, Office Of The Income Tax Officer, ITO Ward -1(1), BKN, Aaykar Bhawan, Rani Bazar, Bikaner. 3. Chand Ratan Vyas S/o Brij Ratan Vyas, aged about 76Years, Resident Of Bagri Mohalla, Bikaner.Years, Resident Of Bagri Mohalla, Bikaner. ----Respondents For Petitioner(s) : Dr. Charu Mathur through V.C. with Mr. Apurva Raj Mathur For Respondent(s): Mr. Sunil Bhandari Mr. Yogendra Singh Chouhan HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 07/03/2024 1.The present petition has been preferred with the following prayers: “A. The respondent authority may kindly be directedto cancel the existing PAN of the private respondent.B. The respondent Income Tax Department maykindly be directed to rectify the incorrect calculationof the Income Tax, refund the overpaid/excessdeduction of TDS with interest at the rate of 12%p.a. for financial year 2020-21, 2021-22 and 2022-23.to cancel the existing PAN of the private respondent.B. The respondent Income Tax Department maykindly be directed to rectify the incorrect calculationof the Income Tax, refund the overpaid/excessdeduction of TDS with interest at the rate of 12%p.a. for financial year 2020-21, 2021-22 and 2022-23. C. Pass any other order or direction as this Hon’ble Court deems fit and just in the interest of justiceand equity.” 2.The core of the problem was that the petitioner who is aretired Professor from Medical College, Bikaner was usingPermanent Account Number (PAN) AAQPV-3256P, issued to him bythe Income Tax Department since 2002. 3.The grievance of the petitioner was that the same PANNumber was being held by the respondent No.3 - Chand RatanVyas S/o Brij Ratan Vyas from 02.02.1999 which resulted intoerroneous tax liability upon the petitioner. 4.Dr. Charu Mathur assisted by Ms. Apurva Raj Mathur, learnedcounsel for the petitioner submits that the petitioner shall besatisfied if the PAN of the private respondent No.3 - Chand RatanVyas S/o Brij Ratan Vyas is cancelled and the Income TaxDepartment may consider the refund of any excess TDS strictly inaccordance with law. 5.Mr. Yogendra Singh Chouhan, learned counsel appearing for the private respondent No.3 submits that the PANNo.AAQPV3256P has been surrendered by the private respondentNo.3 and after surrendering the same, he has obtained new PANNo. in accordance with law. 6.A copy of the new PAN, which has been linked with the SBIBank Account Number of the respondent No.3, and theinformation received from the Bank that the same has alreadybeen taken on record by the Bank, both the documents are beingtaken on record. 7.Thus, the prayer ‘A’ of the writ petition has been satisfied. 8.As far as prayer ‘B’ is concerned, Mr. Sunil Bhandari, learnedcounsel for the respondents No.1 & 2 submits that if the refundsought by the petitioner is processed, the same shall beconsidered strictly in accordance with law, expeditiously, for whichpetitioner shall be required to file rectification application byraising online grievance to CPC, Bengaluru. 6.A copy of the new PAN, which has been linked with the SBIBank Account Number of the respondent No.3, and theinformation received from the Bank that the same has alreadybeen taken on record by the Bank, both the documents are beingtaken on record. 7.Thus, the prayer ‘A’ of the writ petition has been satisfied. 8.As far as prayer ‘B’ is concerned, Mr. Sunil Bhandari, learnedcounsel for the respondents No.1 & 2 submits that if the refundsought by the petitioner is processed, the same shall beconsidered strictly in accordance with law, expeditiously, for whichpetitioner shall be required to file rectification application byraising online grievance to CPC, Bengaluru. 9.Learned counsel for the petitioner agrees that the petitionershall file such online grievance which shall be considered anddecided forthwith within a period of three months from the date ofsubmissions of the online grievance. 10.It is also made clear that the respondents shall be free toassess the refund in question for the last three financial years i.e.2020-21, 2021-22 and 2022-23, in accordance with law. 11.The writ petition stands disposed of accordingly. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 127-Ramesh/BhumikaP/-