https://www.taxtmi.com/caselaws?id=416574 The Tribunal remanded the case back to the Assessing Officer, directing to accept both PAN numbers belonging to the same entity, verify surrender and cancellation of the new PAN, pass assessment under the old PAN, avoid double assessment, disallow unsupported deductions, and ensure submission of financial statements for the building fund. The revenue's appeal was allowed for statistical purposes, instructing a re-examination based on new evidence and explanations provided. en-us Wed, 29 Dec 2021 00:00:00 +0530 Sat, 01 Jan 2022 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416574 The Tribunal remanded the case back to the Assessing Officer, directing to accept both PAN numbers belonging to the same entity, verify surrender and cancellation of the new PAN, pass assessment under the old PAN, avoid double assessment, disallow unsupported deductions, and ensure submission of financial statements for the building fund. The revenue's appeal was allowed for statistical purposes, instructing a re-examination based on new evidence and explanations provided. Case-Laws Income Tax Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416574