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PAN Mismatch Triggers Reassessment Remand for Import Verification
Case Law Details
- Case Name
- ITO Vs Super Plastronics Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Super Plastronics Private Limited (ITAT Delhi)
Firm’s PAN Used for Imports, Company Had Already Filed ROI – Wrong PAN Triggered Reopening: Delhi ITAT Sends Matter Back—Imports to Be Verified Afresh
Revenue filed four appeals—two quantum & two penalty—for AYs 2015-16 & 2016-17. AO had issued notices u/s 148 based on AIMS/NMS information showing significant import transactions against PAN AACFS9943C, which belonged to a firm. Assessee, however, was a private limited company, regularly filing returns since AY 2005-06 under correct PAN AACCS1710N. AO presumed non-filin...
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