PAN Mismatch Triggers Reassessment Remand for Import Verification

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, regula

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