https://www.taxtmi.com/caselaws?id=761262 HC set aside the impugned orders and quashed the tax demand. The court found the vendor had linked PAN with Aadhaar (with late fee) and produced challan evidence before the payors; the payors remitted the amount and filed Form 26QB showing the vendor's PAN, which the Department's portal accepted. Consequently Section 206AA did not apply, and treating the PAN as invalid was incorrect. The orders were held contrary to facts and violative of natural justice and therefore unsustainable. en-us Sat, 19 Oct 2024 00:00:00 +0530 Mon, 08 Sep 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761262 HC set aside the impugned orders and quashed the tax demand. The court found the vendor had linked PAN with Aadhaar (with late fee) and produced challan evidence before the payors; the payors remitted the amount and filed Form 26QB showing the vendor's PAN, which the Department's portal accepted. Consequently Section 206AA did not apply, and treating the PAN as invalid was incorrect. The orders were held contrary to facts and violative of natural justice and therefore unsustainable. Case-Laws Income Tax Sat, 19 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761262