https://www.taxtmi.com/caselaws?id=800256 Assessment validity was questioned where it was issued on a PAN allegedly neither obtained nor used by the petitioner. Material differences between two PAN records, including date of birth and addresses, left unresolved how substantially similar PANs were issued and why one was later deactivated. Original PAN application records, verification material, profile details, and deactivation records were required to be produced for further examination. No final determination was made. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800256 Assessment validity was questioned where it was issued on a PAN allegedly neither obtained nor used by the petitioner. Material differences between two PAN records, including date of birth and addresses, left unresolved how substantially similar PANs were issued and why one was later deactivated. Original PAN application records, verification material, profile details, and deactivation records were required to be produced for further examination. No final determination was made. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800256