Amitava Lala, J.

1. This writ petition is made for not granting Permanent Account Number (PAN) under section 139A of the Income Tax Act, 1961 by the Income Tax Authority to the petitioner/assessee till this date inspite of making application as far back ort 28th September, 2000 under prescribed form being No. 49A under the Act. The grievance of the writ petitioner is that by reason of non-issuance of PAN and Card, he is not only suffering his business and/or occupation but also his status in the society.

2. Learned Counsel appearing for the Income Tax authority contended before this Court that the matter has to be scrutinised by the authority which consumes time. Hence, it is suggested the entire writ petition can be treated as representation so that the authority can hear out, scrutinise and issue PAN and Card.

3. On being heard I have come to know that there is no time limit for issuing PAN and Card. According to me, it is essential for the Income Tax Authority to issue PAN and Card within a prescribed period. It is definitely a right of an assessee to have a PAN and Card when he is a tax payer. Under such circumstances, delay in giving PAN is as good as defeat of such righ