No denial of TDS credit for mere Wrong Mentioning of PAN by Deductors

Dilip B. Desai Vs ACIT (ITAT Kolkata) From 01.04.2010 the business of the assessee was converted from sole proprietorship concern to newly incorporated partnership concern in the name of ‘D.B. Desai & Associates’ and PAN allotted to it is ‘AAHFD1697D’. Since the business was shifted to the partnership firm from 01.04.2010 all the relevant information including the PAN of the newly incorporated partnership firm was informed to the clients/deductors of tax at source. On perusal of the Form-16A placed in the paper book and Form-26AS it is revealed that inadvertently so...