Rakesh Suri Vs Assistant Commissioner of Income Tax & Ors. — Income Tax | Delhi HC (2026)

Rakesh Suri Vs Assistant Commissioner of Income Tax & Ors. — Income Tax | Delhi HC (2026)

What the court decided

AI extract

Outcome

Assessment proceedings permitted to continue under Section 148/143(3) of the Act of 1961 irrespective of either PAN number; petitioner barred from raising any future PAN-based objection to Departmental proceedings; Assessing Officer/PAN-issuing authority directed to forthwith cancel PAN AOAPS6867H; stay application (CM APPL. 1991/2026) and the writ petition disposed of, with liberty to the respondents-Department to seek clarification or recalling of the order if any grievance subsists.

Issue for consideration

Whether the petitioner, who uses and files his returns under PAN no. ALYPS4529D, could be required to furnish a return qua PAN no. AOAPS6867H (which he does not use) pursuant to the Assessing Officer's notice dated 21.11.2025 under Section 142(1) of the Income Tax Act, 1961. +1 more

Court's answer

The Assessing Officer or the Authority issuing the PAN number was required to forthwith cancel the petitioner's PAN bearing no. AOAPS6867H.

Ratio / Principle

The 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 given in any transaction.

Key takeaways

It was expressly 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 him, irrespective of the PAN number.ratio¶17

Detailed headnote1 paragraphs

High Court of Delhi — W.P.(C) 4901/2025, decided 13.01.2026 (Coram: Dinesh Mehta & Vinod Kumar, JJ.). Rakesh Suri, who uses and files his income-tax returns under PAN no. ALYPS4529D, challenged (via a stay application, CM APPL. 1991/2026) the action of the Assessing Officer who had issued a notice dated 21.11.2025 under Section 142(1) of the Income Tax Act, 1961 asking him to furnish a return qua PAN no. AOAPS6867H, notwithstanding the petitioner's earlier reply dated 25.04.2024 requesting merger of the two PANs. The Court allowed the Assessing Officer to proceed with assessment proceedings under Section 148/143(3) of the Act of 1961 against the petitioner irrespective of either of the PAN numbers appearing in any transaction; made clear that the petitioner shall henceforth not be allowed to raise any objection to Departmental proceedings irrespective of the PAN number; and required the Assessing Officer or the PAN-issuing authority to forthwith cancel PAN no. AOAPS6867H. The application and the writ petition were accordingly disposed of, with liberty reserved to the respondents-Department to move for clarification or recalling of the order.

$~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]

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.

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.

Learned counsel for the petitioner submitted that since the petitioner has

Signature Not Verified

W.P.(C) 4901/2025 Page 1 of 2

Digitally Signed By:NAVEEN KUMAR Signing Da te:1 5.01.2026 17:55:01

not been using the PAN bearing no. AOAPS6867H, he cannot file return as directed by the Assessing Officer.

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.

Accordingly, the application stands disposed of.

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

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.

Accordingly, the writ petition is disposed of.

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

Signature Not Verified

W.P.(C) 4901/2025 Page 2 of 2

Digitally Signed By:NAVEEN KUMAR Signing Da te:1 5.01.2026 17:55:01