15 February 2016
hii My one friend taken a PAN in the year 2009, and not filled any income tax return till the date. in the year FEB 2014 he applied for cancellation of PAN. after this application in the June 2014 he applied for New PAN which he received New PAN. But In the December 2015 he received a Non filling of Income Tax Return Notice for OLD PAN. so please tell how I can deal with this Situation
15 February 2016
Write a letter to your Local AO and instruct him to delete the old pan. AO will forward this application to NSDL pune and your pan will get cancel. However as you said that your friend has received notice for non filing of return on old pan. This can be possible only when some high value transaction has been done from this old pan. In that case AO will not cancel the old pan.