…It is submitted that Mrs.Deepa Reji Abraham, the petitioner herein was originally assessed at Non corporate Range 3, Chennai as per the pin code wise jurisdiction assigned for the Income tax department. However, for income tax purpose, the Managing Director/Director/Manager/Secretary of companies should be assessed within the circle where the companies in which they are directors are assessed. Since Smt. Deepa Reji Abraham is the director of M/s. Aban Investments Limited and M/s.Aban Infrastructure Private Limited, she need to be assessed where the company in which the assessee, i.e. the petitioner herein is key managerial person (holding 29.20% of share in M/s.Aban Investments limited and 99.35% of shares in M/s.Aban Infrastructure Private Limited) is being assessed. The said companies are assessed incorporate Circle-1(1) Chennai. Accordingly, the assessment of Mrs.Deepa Raji Abraham should have been done at Corporate Circle 1(1), Chennai where the company is assessed as per alphabetical and area-wise jurisdiction as per the order of the Principal Chief Commissioner of Income Tax, Tamilnadu and Puducherry. This fact the petitioner also knows very well but failed to brought to the knowledge of the Assessing officer, Corporate Circle Range 3, Chennai. To set right the mistake PAN transfer request was initiated in the Income Tax Business Application (ITBA) platform by the 1st respondent herein, whereas due to technical snag the PAN of the applicant landed at Circle 1, Kanchipuram.
