2026 (3) TMI 461

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....ushal Fofaria, AR For the Revenue : Shri Rajenkumar M. Vasavda,Sr DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT : This appeal has been filed by the Revenue against the order of the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short) dated 10.01.2025, passed under Section 250 of the Income-tax Act, 1961 ....

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.... firm "Ashapura Roadlines". The assessee has applied for a new PAN instead of requesting a duplicate copy of PAN, and the assessee has been allotted a new PAN on 05.08.2002. The assessee started filing returns under the new PAN for AY 2003-04 to AY 2016-17. The assessee has also submitted that he has surrendered the old PAN vide letter dated 03.03.2009. 4. The inquiries conducted by the Revenue....