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 t

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