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of <h1>Penalty upheld for incorrect PAN numbers in e-TDS statements. Assessee's appeals dismissed.</h1> The ITAT Chandigarh upheld penalties imposed under section 272B of the Income Tax Act for failure to provide correct PAN numbers in e-TDS quarterly ... - Issues involved: Appeals against order of Commissioner of Income Tax (Appeals) u/s 272B of the Income Tax Act, 1961 for assessment years 2008-09 and 2009-10.Judgment Details:1. Appeal No. 853/Chd/2012: - Assessee failed to furnish correction statement for invalid/missing PAN numbers, leading to penalty u/s 272B. - Assessee's contention of filing correction statement and issuing letters not supported by evidence. - CIT (Appeals) upheld penalty of Rs. 10,000 under section 272B.2. Appeal No. 854/Chd/2012: - Penalty imposed for invalid/missing PAN numbers in e-TDS quarterly statement. - Assessee's failure to provide evidence of sending letters to deductees led to confirmation of penalty by CIT (Appeals).3. Appeal No. 855/Chd/2012: - Penalty upheld for invalid/missing PAN numbers in e-TDS quarterly statement. - Assessee's incomplete correction statement and lack of evidence of letter dispatch resulted in penalty confirmation by CIT (Appeals).4. Common Ground: - Assessee argued majority of PAN numbers were furnished, hence penalty u/s 272B unjustified. - Rival contentions heard, record perused, and penalty of Rs. 10,000 upheld by ITAT Chandigarh.5. Conclusion: - Failure to comply with PAN number provisions led to penalty imposition. - CIT (Appeals) decisions upheld, and all appeals of the assessee dismissed.
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