Penalty u/s 272B for not quoting PAN in tax appeal deleted due to ignorance, not malice.

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....Penalty under section 272B - not quoting PAN in the appeal filed before the CIT(A) - the default on the part of the assessee was because of her ignorance and not because of any mala fide intention, and therefore, we delete the penalty levied under section 272B of the Act - AT....