https://www.taxtmi.com/caselaws?id=768168 The Tribunal dismissed the Revenue's appeal, affirming that reopening assessment proceedings under a canceled PAN was improper when the department was aware of the assessee's new PAN. The HC found that the assessee had duly informed tax authorities about the PAN change in April 2015 and had been filing returns under the new PAN. The CIT(A)'s decision to provide relief without further reference to the AO was upheld as valid, as the Tribunal found no contrary material presented by the Revenue to challenge the findings regarding the improper use of the old PAN for reassessment. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768168 The Tribunal dismissed the Revenue's appeal, affirming that reopening assessment proceedings under a canceled PAN was improper when the department was aware of the assessee's new PAN. The HC found that the assessee had duly informed tax authorities about the PAN change in April 2015 and had been filing returns under the new PAN. The CIT(A)'s decision to provide relief without further reference to the AO was upheld as valid, as the Tribunal found no contrary material presented by the Revenue to challenge the findings regarding the improper use of the old PAN for reassessment. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768168