PAN migration to jurisdictional AOs: Nodal officers under CIT(CO) to transfer PANs from orphan jurisdictions for processing. Instruction requires migration of PANs from old, orphan or defunct jurisdictions to correct territorial Assessing Officers by Nodal Officers appointed under CIT(CO), mandating creation of a Nodal jurisdiction hierarchy in AIS with AO type 'NO', assignment of restricted roles (AR_NODAL_XFER and AR_CIT_CO), and use of Push/Pull PAN transfer functionality; RCCs must define hierarchies, keep OLD flags intact, and expedite transfers while AIS/AST must restrict Nodal functions to PAN migration and return view.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
PAN migration to jurisdictional AOs: Nodal officers under CIT(CO) to transfer PANs from orphan jurisdictions for processing.
Instruction requires migration of PANs from old, orphan or defunct jurisdictions to correct territorial Assessing Officers by Nodal Officers appointed under CIT(CO), mandating creation of a Nodal jurisdiction hierarchy in AIS with AO type 'NO', assignment of restricted roles (AR_NODAL_XFER and AR_CIT_CO), and use of Push/Pull PAN transfer functionality; RCCs must define hierarchies, keep OLD flags intact, and expedite transfers while AIS/AST must restrict Nodal functions to PAN migration and return view.
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