Whether notice u/s 148 is valid or not.

Reply to AO stating that the old PAN no is not valid anymore and the return of the assessee has been filed under the sustained PAN.Attach copy of the aknowledgement of surrendered PAN received from the dept and also the return filed under the new PAN no of the same assessee.

do you have the acknowledgement of the same??

and what does the AO say about it? has he asked you to file a return for a PAN that is no more valid? if yes then ask him how is that possible if the PAN is not valid any more .

we have acknowledgement of the same and A.O. asked to file return with new PAN.

New PAN means the one which is not surrendered right? if so then file it.

Ask for reasons recorded for 147.

if the assesse got two different pan no. then he should surrendered the second pan & filed the return with first pan no..............