2014 (2) TMI 867

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....directed against the order of Ld. CIT(A)-XXX, New Delhi dated 17.11.2011 for the AYs 2005-06 to 2007-08. 2. All these appeals are arising out of common order and raised identical grounds of appeal. Hence, these are heard together and are being disposed off by a consolidated order. 3. The revenue has raised the identical grounds of appeal in all the three appeals which reads as under:-  &nb....

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....675/Del/2012 are being taken as a lead case. 4. The facts in brief are that the Assessing Officer issued a show cause notice for levying penalty u/s 272B r.w.s 139A(5B) in respect of missing PAN of deductee in the TDS return. The assessee in respect of thereto made a detailed reply. However, the Assessing Officer did not accept the explanation offered by the Counsel for the assessee and imposed a....

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....ed that section 194C(6) envisages that no tax is deductible in the event i.e PAN is furnished. He submitted that in this case the PAN was not made available by the deductee to the deductor assessee company. He submitted that even otherwise also in terms of Board's letter dated 05.08.2008 No. 275/24/2007-IT(B), the penalty u/s 272B is not leviable in respect of default. He submitted that it has bee....