https://www.taxtmi.com/caselaws?id=792141 An inoperative PAN, treated as non-furnishing of PAN under section 139AA(2) and Rule 114AAA(3), attracts the higher deduction consequence under section 206AA, so belated Aadhaar linkage does not by itself give automatic relief. The order nevertheless held that the deductor should not be fixed with the higher demand without verifying whether the deductee disclosed the sale transaction and paid due tax. The matter was therefore remitted for de novo examination, with the Assessing Officer directed to verify the relevant facts, subsequent linkage, and tax compliance before deciding the short-deduction demand. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792141 An inoperative PAN, treated as non-furnishing of PAN under section 139AA(2) and Rule 114AAA(3), attracts the higher deduction consequence under section 206AA, so belated Aadhaar linkage does not by itself give automatic relief. The order nevertheless held that the deductor should not be fixed with the higher demand without verifying whether the deductee disclosed the sale transaction and paid due tax. The matter was therefore remitted for de novo examination, with the Assessing Officer directed to verify the relevant facts, subsequent linkage, and tax compliance before deciding the short-deduction demand. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792141