2013 (11) TMI 137

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....ax (Appeals), Panchkula dated May 17, 2012 relating to the assessment year 2009-10 against penalty levied under section 272B of the Income-tax Act, 1961 (in short "the Act"). The only issue raised in the present appeal vide ground No. 1 reads as under : "1. That the learned Commissioner of Income-tax (Appeals) is not justified in confirming the penalty under section 272B of the Incometax Act am....

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....hat it had filed its quarterly TDS return and deposited taxes and had reasonable cause for not submitting the requisite details. The Commissioner of Income-tax (Appeals) noted that default was in the case of one deductee. The Commissioner of Income-tax (Appeals) upheld the levy of penalty under section 272B of the Act.   On a perusal of the record, we find that the issue raised in the pres....

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....the Income-tax Officer (TDS) as on May 16, 2012 which shows one permanent account number of deductees namely Sh. Dheeraj Goyal under missing/invalid permanent account number category." In the above said facts and circumstances of the case, we are of the view that where the assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is exig....