Mere Citation of Different PANs by Assessee & AO doesn’t dismiss Appeal

Maneken Keshvalla Patel Vs NFAC (ITAT Mumbai) Introduction: The Income Tax Appellate Tribunal (ITAT) Mumbai recently pronounced a significant ruling in the case of Maneken Keshvalla Patel Vs National Faceless Appeal Centre (NFAC). In a critical judgement, the tribunal stated that merely citing different Permanent Account Numbers (PANs) by the assessee and the Assessing Officer cannot be grounds for dismissing an appeal. Analysis: The dispute arose around the addition of a sum to the appellant’s account as an unexplained cash credit. The Assessing Officer issued a notice on a PAN that the...