https://www.taxtmi.com/caselaws?id=785374 Merger of PAN entries and cancellation of duplicate PAN is addressed; the revenue may proceed with reassessment under income tax law (reopening and assessment) irrespective of which PAN appears in transactions, permitting the Assessing Officer to continue proceedings and precluding the taxpayer from raising objections to proceedings based on PAN identity. The tax authority or PAN issuing authority is directed to cancel the secondary PAN forthwith, and the taxpayer cannot resist assessment proceedings by asserting use of a different PAN. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785374 Merger of PAN entries and cancellation of duplicate PAN is addressed; the revenue may proceed with reassessment under income tax law (reopening and assessment) irrespective of which PAN appears in transactions, permitting the Assessing Officer to continue proceedings and precluding the taxpayer from raising objections to proceedings based on PAN identity. The tax authority or PAN issuing authority is directed to cancel the secondary PAN forthwith, and the taxpayer cannot resist assessment proceedings by asserting use of a different PAN. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785374