Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

reassessment order, the Learned AO noted that assessee had purchased plot for Rs 71 lakhs during the year under consideration from Mr. Purushottam Khandelwal. The seller had not provided his PAN to the assessee. Hence, the assessee should have deducted TDS at the rate of 20% under section 194IA r.w.s. 206AA of the Act in the absence of PAN, whereas