Penalty for PAN non compliance empowers imposition for failure or false quoting, subject to an opportunity to be heard. A new provision authorizes the Assessing Officer to impose a monetary penalty where a person fails to quote or intimate a permanent account number or where a person quotes or intimates a PAN that is false; the provision treats false quoting as a separate ground and requires that no penalty order be passed without affording the person an opportunity of being heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty for PAN non compliance empowers imposition for failure or false quoting, subject to an opportunity to be heard.
A new provision authorizes the Assessing Officer to impose a monetary penalty where a person fails to quote or intimate a permanent account number or where a person quotes or intimates a PAN that is false; the provision treats false quoting as a separate ground and requires that no penalty order be passed without affording the person an opportunity of being heard.
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