https://www.taxtmi.com/caselaws?id=780361 HC held that notices and order under s.148A(d) and s.148 issued on a surrendered/old PAN were invalid and quashed, since the petitioner had filed the return for AY 2019-20 under a newly allotted PAN and the old PAN had been formally surrendered. The impugned order and notice are set aside, but the revenue is permitted to commence fresh proceedings by issuing notice under the new PAN in accordance with law. en-us Thu, 16 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780361 HC held that notices and order under s.148A(d) and s.148 issued on a surrendered/old PAN were invalid and quashed, since the petitioner had filed the return for AY 2019-20 under a newly allotted PAN and the old PAN had been formally surrendered. The impugned order and notice are set aside, but the revenue is permitted to commence fresh proceedings by issuing notice under the new PAN in accordance with law. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780361