No pan quoted on the bills by party

VIVEK (accountant) (24 Points)

24 December 2013  

During the Tax Audit ,i found that in the journal file of the client, there is no PAN quoted on various parties bills ,however the TDS has been proprerly deducted.Now is this point required to be raised in audit?I am raising this issue since the bill payments are quite heavy amounts.PLZZZZZ give your suggestion from Tax Audit point of view.