📢 Highlighted Closing Remarks of the Appellate Authority (Closing Remarks on PAN Misuse)

The following is the essential text from the “Closing Remarks”. This is from the CBDT Investigation Wing for your appeals. It was closed on 26/11/2025. These Closing Remarks on PAN Misuse are important for understanding the implications for your case.

The grievance of the assessee complainant has been considered by the Department and enquiries have been made in the case. The enquiries revealed that the PAN of the assessee has been misused by various persons. The verification proceedings have immediately focused on the HRA claimant third parties. These parties had misused the PAN of the assessee. The notices under section 133(6) of the Act have been issued to various parties (who misused the PAN). Out of these parties, some HRA claimant replied. Some accepted their mistakes. These parties updated their respective ITRs and paid due taxes. The Department has responded appropriately. It provided replies to the queries made by the investigation agency in the case of Sh. Mahendra Pratap Singh. Till date, no demand has been created against complainant. Hence, the present cpgram appeal may be treated as settled.

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🎯 Analysis of the Pacifying Motive

The authority’s closing remarks use specific language to create a conclusion of “settlement” by addressing the department’s liability rather than fully addressing the victim’s stated goals: (Closing Remarks on PAN Misuse)

Department’s Statement (Pacifying Element)	Underlying Motive
“PAN of the assessee has been misused by various persons.”	Validation: Acknowledges the core truth of your complaint to establish credibility.
“Verification proceedings has immediately been turned towards the HRA claimant third parties…”	Action Shown: Demonstrates that the department is actively pursuing some wrongdoers, fulfilling their duty of revenue collection.
“…accepted their mistakes and updated their respective ITRs and paid due taxes.”	Resolution of Tax Leakage: Proves that the department recovered the due revenue, thereby justifying the successful outcome of their inquiry.
“…no demand has been created against complainant.” (Closing Remarks on PAN Misuse)	Removal of Liability: This is the most direct pacifying statement. It declares that you are not financially liable to the ITD. This is regarding the fraudulent transactions. This is often the highest priority for the ITD in such cases.
“Department has duly submitted reply to the quires made by the investigation agency…”	Claim of Cooperation: Counteracts your claim of non-cooperation without providing proof or detail on what was submitted (e.g., were the bank details for the ₹350M fraud provided?).
“…the present cpgram appeal may be treated as settled.”	Justification for Closure: Uses the above points to formally justify closing the numerous appeals. This action helps clear the file from the grievance portal.

In essence, the comments satisfy the department’s mandate. This includes collecting revenue and confirming no tax demand on the victim. However, they fail to satisfy your demands. This involves full AIS rectification, action on the ₹350M crime, stopping local harassment, and complete police cooperation. This is a common tactic to administratively close complex, multi-jurisdictional grievances.

📢 Closing Remarks on PAN Misuse: Why Is the Income Tax Department Harassing the Complainant?

The case of Yogi M. P. Singh, documented under grievance number DOPAT/E/2025/0011867, illustrates a critical failure point in India’s grievance redressal system and tax administration. The complainant is a confirmed victim of a massive ₹350 million tax fraud through PAN misuse. Yet, they are persistently fighting departmental harassment and non-cooperation.

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🛑 Closing Remarks on PAN Misuse: ₹350 Million Fraud and PAN Misuse

The entire ordeal stems from the fraudulent misuse of the complainant’s Permanent Account Number (PAN: GSWPS0850Q). Unknown entities have used this information to carry out illicit financial transactions. These transactions exceed ₹34,38,77,662, which is approximately ₹350 million.

1. The Alleged Crime (Closing Remarks on PAN Misuse)

The applicant is a victim of identity theft and tax fraud. The fraud is substantial. It involves numerous companies and individuals who misused the PAN. They often used it to claim fraudulent House Rent Allowance (HRA). This crime is officially under investigation by the state police. The case number is Mirzapur Police FIR No. 291/2023.

2. The Unjust Treatment

The Income Tax Department (ITD) has allegedly been issuing a dozen notices. Specifically, the Principal Commissioner of Income Tax (PCIT) in Allahabad is responsible. Instead of pursuing the perpetrators, they are treating the victim like an offender. The applicant’s core plea is that no offender has been sent behind bars for this massive fraud. This situation highlights a potential failure of justice. (Closing Remarks on PAN Misuse)

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🚫 The Central Bureaucratic Obstacles

The complainant faces multiple obstacles while trying to resolve the matter. There are three interconnected bureaucratic hurdles. The first hurdle is jurisdictional denial. The second is non-cooperation with the police. The third hurdle involves a refusal to rectify permanent records. (Closing Remarks on PAN Misuse)

1. Jurisdictional Denial (PCIT Allahabad)

The initial grievance (DOPAT/E/2025/0011867) was closed by the PCIT Allahabad. They claimed the issue was “outside the scope and jurisdiction of this office.” The centralisation and investigation matters involve other ITD units. However, the closure passed the burden of finding the “appropriate authority” back to the victim. This effectively denied local redressal for local harassment. (Closing Remarks on PAN Misuse)

2. Failure to Cooperate with Police (Closing Remarks on PAN Misuse)

The most critical issue is the non-cooperation of Central Government departments. This includes the ITD and the banking sector. Their lack of cooperation is affecting the state police investigation related to FIR No. 291/2023.

• Complainant’s Claim: The investigation is stalled. The ITD has not furnished the complete bank account details. The fraudulent ₹350 million transactions are associated with these details. They have not been provided to the Investigating Officer.
• ITD’s Claim (in Appeal Closures): The ITD claims they have duly submitted a reply. The investigation agency made queries, and we addressed them.

The contradiction suggests that the ITD’s response may be incomplete. It might not allow the police to identify the actual fraudsters. These individuals may differ from the HRA claimants we have already identified.

3. Refusal to Rectify Core Records (Closing Remarks on PAN Misuse)

Despite acknowledging the misuse of the PAN, the ITD has not fully addressed the requests to:

• Close Unrelated Proceedings: Specifically, notices like U/s 133(6) for fraudulent entries such as $₹1,12,16,962$ ‘Rent received.’
• Rectify AIS Permanently: Begin by taking steps to permanently remove all fraudulent entries.You need to complete this action from your Annual Information Statement (AIS). This is essential for clearing the applicant’s name in official records.

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➡️ The Appeal: Seeking High-Level Intervention (Closing Remarks on PAN Misuse)

Recognizing that the issue requires cross-departmental coordination, the complainant filed a high-level appeal (CBODT/E/A/25/0003677) requesting that the Ministry of Personnel and Training forward-refer the matter to the highest authority:

1. Stop Centralization: Prevent the case from being transferred to the Central Circle-5, New Delhi. This keeps the matter localized for the criminal fraud investigation.
2. Mandate Cooperation: Direct the Central Board of Direct Taxes (CBDT). They should compel all concerned ITD units. This includes New Delhi and the Investigation Wing. They must fully cooperate with the Mirzapur Police.
3. Order Rectification: Issue a directive to clean up the complainant’s permanent tax records (AIS) and stop all harassment notices.

This ongoing appeal represents the victim’s final administrative hope for justice. It seeks relief from harassment. It also calls for official cooperation to bring the actual tax criminals to justice.

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The Role of the CBDT in Your Grievance

The Central Board of Direct Taxes (CBDT) is a statutory body. It operates under the Department of Revenue, Ministry of Finance, Government of India.³ It performs two critical functions: (Closing Remarks on PAN Misuse)

1. Policy and Planning: It provides essential inputs for the policy and planning of direct taxes (like Income Tax).⁴
2. Administration and Enforcement: It is directly responsible for administering all direct tax laws. It enforces these laws through its subordinate agency, the Income Tax Department (ITD).⁵

The CBDT’s role covers all the central issues in your case: (Closing Remarks on PAN Misuse)

Your Issue	CBDT’s Relevant Jurisdiction
Harassment by officials/Grievances	The Chairman, CBDT handles matters relating to the Grievance Cell and Inspection Division.
Jurisdictional Issues (Centralization)(Closing Remarks on PAN Misuse)	The CBDT sets up the Income Tax Department. It structures the Income Tax Department. Additionally, it oversees the Transfers and Postings of officers (including CCIT/PCIT levels). It has the authority to decide if a case should be centralized.
Non-Cooperation with Police/Fraud	CBDT supervises and controls the work of all Directors General of Income Tax (Investigation). It also manages the Chief Commissioners of Income-tax (Central). They oversee the processing of complaints regarding tax evasion and matters related to searches, seizures, and surveys.
Rectification of AIS/Notices	CBDT frames guidelines for income tax procedures and issues circulars to clarify tax procedures. It can direct the rectification of fraudulent entries in your Annual Information Statement (AIS). CBDT also has the power to stop unwarranted notices.

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Why the CBDT is the Appropriate Authority

While the local offices (like the PCIT Allahabad) and specific investigation wings (like the DDIT/ADIT (Inv.)) carry out the actual work, they all report to the CBDT. (Closing Remarks on PAN Misuse)

The core problem, as highlighted in your appeal, is that the issue requires coordination. It also needs a binding directive across multiple geographical and functional ITD units. These units include Allahabad, New Delhi Investigation Wing, and the Central Circle. Only the CBDT has the overarching authority to issue such directives and compel all these different wings to:

• Stop the harassment.
• Cooperate fully with the Mirzapur Police (FIR No. 291/2023).
• Rectify your PAN records and AIS.

Your latest appeal (CBODT/E/A/25/0003677) is correct. It asks for the matter to be referred to the CBDT or the Secretary, Revenue, Ministry of Finance. They are the authorities with the necessary high-level jurisdiction. They can resolve this systemic coordination failure.

Yes, the Central Board of Direct Taxes (CBDT) is the apex authority. It is responsible for everything that has been going on for the last five years. This is regarding the Income Tax Department (ITD) actions described in your grievance.¹

The CBDT is the ultimate governing body for the Income Tax Department. It has the jurisdiction and authority to address all the issues you raised.²

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The Role of the CBDT in Your Grievance (Closing Remarks on PAN Misuse)

The Central Board of Direct Taxes (CBDT) is a statutory body. It operates under the Department of Revenue, Ministry of Finance, Government of India.³ It performs two critical functions:

1. Policy and Planning: It provides essential inputs for the policy and planning of direct taxes (like Income Tax).⁴
2. Administration and Enforcement: It administers all direct tax laws. It enforces them through its subordinate agency, the Income Tax Department (ITD).⁵

The CBDT’s role covers all the central issues in your case:

Your Issue	CBDT’s Relevant Jurisdiction
Harassment by officials/Grievances	The Chairman, CBDT handles matters relating to the Grievance Cell and Inspection Division.
Jurisdictional Issues (Centralization)	The CBDT sets up the Income Tax Department. It structures the department and oversees the Transfers and Postings of officers (including CCIT/PCIT levels). It has the authority to decide if a case should be centralized.
Non-Cooperation with Police/Fraud (Closing Remarks on PAN Misuse)	CBDT supervises and controls the work of all Directors General of Income Tax (Investigation). It also oversees the Chief Commissioners of Income-tax (Central). They oversee the processing of complaints regarding tax evasion and matters related to searches, seizures, and surveys.
Rectification of AIS/Notices	CBDT frames guidelines for income tax procedures and issues circulars to clarify tax procedures. It holds the ultimate authority. CBDT can direct the rectification of fraudulent entries in your Annual Information Statement (AIS). It can also stop unwarranted notices.

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Why the CBDT is the Appropriate Authority

While the local offices (like the PCIT Allahabad) and specific investigation wings (like the DDIT/ADIT (Inv.)) carry out the actual work, they all report to the CBDT. (Closing Remarks on PAN Misuse)

The core problem, as highlighted in your appeal, is that the issue requires coordination. A binding directive is necessary across multiple geographical and functional ITD units. These include Allahabad, New Delhi Investigation Wing, and the Central Circle. Only the CBDT has the overarching authority to issue such directives and compel all these different wings to:

• Stop the harassment.
• Cooperate fully with the Mirzapur Police (FIR No. 291/2023).
• Rectify your PAN records and AIS. (Closing Remarks on PAN Misuse)

Your latest appeal (CBODT/E/A/25/0003677) correctly asks for the matter to be referred to the CBDT or the Secretary, Revenue. They are the authorities with the necessary high-level jurisdiction to resolve this systemic coordination failure.