Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm ]
Properties Investment (2014) reported in 51 taxmann 387 (SC) where it has been held that - ' PAN cannot be treated as sufficient disclosure of identity of the person. PANs are allowed on the basis of application without actual de facto clarification of identity or ascertainment of activities, nature of business activity and are just as to 2 I.T.A No.1103/Kol/2019