https://www.taxtmi.com/caselaws?id=788508 PAN misuse by a third party required fresh verification where the police inquiry material relied on for earlier years was not on record for the relevant year. The Tribunal found that the factual position could not be conclusively determined on the available record and remitted the disputed additions to the Assessing Officer. If the inquiry report for the year under consideration supports the assessee's case, the additions are to be deleted; otherwise, the matter must be examined afresh on the relevant facts. The remaining grounds were not adjudicated as they had become academic. en-us Tue, 10 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788508 PAN misuse by a third party required fresh verification where the police inquiry material relied on for earlier years was not on record for the relevant year. The Tribunal found that the factual position could not be conclusively determined on the available record and remitted the disputed additions to the Assessing Officer. If the inquiry report for the year under consideration supports the assessee's case, the additions are to be deleted; otherwise, the matter must be examined afresh on the relevant facts. The remaining grounds were not adjudicated as they had become academic. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788508