https://www.taxtmi.com/caselaws?id=247190 The appeal was allowed for statistical purposes, and the issue of penalty under section 272B of the Income Tax Act was remanded back to the Assessing Officer for verification and decision based on the Tribunal's order. The Tribunal found no default on the appellant's part for employees where tax deduction was not required, as there was no obligation to furnish PAN numbers for such cases. The Tribunal directed the Assessing Officer to verify the correction statement for specific employees and determine the penalty accordingly. en-us Wed, 16 Apr 2014 00:00:00 +0530 Tue, 29 Apr 2014 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247190 The appeal was allowed for statistical purposes, and the issue of penalty under section 272B of the Income Tax Act was remanded back to the Assessing Officer for verification and decision based on the Tribunal's order. The Tribunal found no default on the appellant's part for employees where tax deduction was not required, as there was no obligation to furnish PAN numbers for such cases. The Tribunal directed the Assessing Officer to verify the correction statement for specific employees and determine the penalty accordingly. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247190