The Amritsar Bench Income Tax Appellate Tribunal (ITAT) has directed re-adjudication as the assessee could not be treated as non-filter or undisclosed of tax in return on wrong allotment. The assessee,Samreen Shafi Chattabal Channa Mohalla was possessing two Permanent Account Numbers bearing number AHCPS0377H and EAHPS5244B. The assessee filed the return in the old PAN,…
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