Natural deduction offers a system for proving sequents, but to show that $\Gamma\not\vdash \phi$ you need an interpretation for the formulae such that $\Gamma$ is true (or the conjunction of the formulae in $\Gamma$) and $\phi$ is false.
In your example you can just put $P$ as true and $Q$ as false; since $P \land Q$ is therefore false we see that $P \not\vdash P \land Q$.
If you are looking for a more systematic method for finding counterexamples we have truth trees (semantic tableaux).
Edit: a proof theoretic approach using cut-free sequent calculus.
Suppose $\Rightarrow P \to \, (P \land Q)$ were derivable with $P$ and $Q$ as atomic formulae.
The last rule used must have been $R \to$, (introduction of $\to$ on the right). That is, we have:
$$\frac {P \Rightarrow P \land Q} {\Rightarrow P \to (P \,\land \,Q)}$$
And before that we must have had an instance of $R \, \land$ (introduction of $\land$ on the right) :
\begin{align*} \overline{ P \Rightarrow P} \; \;\;\;\; P\Rightarrow Q \\ \hline P \Rightarrow P \land Q \ \ \ \ \ \\ \hline \Rightarrow P \to (P \,\land \,Q) \end{align*}
$P \Rightarrow P$ is axiomatic, which is fine, but there's no rule with which we can derive $Q$ from $P$ as atomic formulae, so the sequent above is underivable.