Madras HC Grants Interim Stay on Demand Raised Against Deactivated PAN

Madavalasu Ramsamy Anandanaryanan Vs ITO (Madras High Court) Petitioner approached the Madras High Court challenging an Income Tax demand notice dated 11.09.2025 issued for the Assessment Year 2018-19. The said demand had been raised under PAN ACBPA4671J, which, according to the Petitioner, was a PAN obtained by mistake and subsequently deactivated. Petitioner clarified that his active PAN is ADXPA1508K, under which he is regularly assessed. Petitioner submitted that the Income Tax Department was well aware of this fact, since even for the Assessment Year 2017-18, in an order dated 07.09.2021,...