TaxTMI 
TaxTMI 
2012 (10) TMI 703
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.... heard together and are being disposed of by this consolidated order for the sake of convenience. 2. The assessee has raised common grounds in all the appeals. However, for the sake of convenience, common grounds raised in ITA No.17(Asr)/2012 are reproduced hereunder: "1. That the ld. CIT(A), Jammu has erred in law and facts. In any case he has not applied his mind to the actual facts and circumstances of the case. 2. That the Ld. CIT(A), Jammu has erred in confirming the action of the ld. ITO, TDS, Jammu for imposing penalty of Rs.10,000/- under section 272B of I.T. Act, 1961, arbitrarily, illegally and without any justification." 3. The facts relating to the issue in dispute are that ITO (TDS), Jammu during the course of inspec....
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.... penalty will not ordinarily be imposed unless the party obliged, either acted deliberately in defiance of law or dishonest. He further stated that if there is any default committed by the assessee i.e. technical for which penalty is not leviable. In support of his contention, he placed reliance on the decision of the Hon'ble Supreme Court, in the case of Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC) and unreported decision of ITAT, Chandigarh Bench "A", Chandigarh, in the case of ITO (TDS) Panchkula vs. Oriental Bank of Commerce, Naraingarh, Distt. Ambala, passed in ITA No.773/Chandi/2011 for the assessment year 2009-10 dated 19.09.2011. He has also filed a small paper book containing the said decisions as well as some oth....
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.... the maximum amount which is not chargeable to income tax; or (ii) carrying on any business or profession whose total sales, turnover or gross receipts are or is likely to exceed [five lakhs] rupees in any previous year; or (iii) who is required to furnish a return of income under [subsection (4) of section 139; or (iv) being an employer, who is required to furnish a return of fringe benefits under section 115WD and who has not been allotted a permanent account number shall, within such time, as may be prescribed, apply to the Assessing Officer for the allotment of a permanent account number. 139A(5) Every person shall- (a) quote such number in all his returns to, or correspondence with any income-tax authority. (b) Quote such number ....
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.... returns prepared and delivered or caused to be delivered in accordance with the provisions of section 206 to any income-tax authority. iv) In all statements prepared and delivered or caused to be delivered in accordance with the provisions of subsection (3) of section 200: Provided that the Central Government may, by notification in the official Gazette, specify different dates from which the provisions of this sub-section shall apply in respect of any class or classes of persons: 7.1. Keeping in view the said relevant provisions of law which are applicable in the case of the assessee, we are of the view that every person, if his total income or the total income of any other person in respect of which he is assessable under this Act dur....
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.... to write a single letter to the receiving person for providing their PAN. As per order dated 15th March, 2010 passed by the ITO (TDS), Jammu, he has issued show cause notice to know the reason why the assessee has not quoted the PAN of the deductee in Form No. 16 & 16A. But the assessee has not given any explanation before the ITO (TDS), even the assessee has also failed to appear before him on the date fixed. It shows the conduct of assessee and obedience to the law being public authority of J & K State. The assessee has failed to establish the reasonable cause for not quoting PAN in Form No.16 & 16A even before the ITO(TDS), Jammu, ld. CIT(A) and even before us. Keeping in view section 272B of the Act, if a person fails to comply with th....