2013 (2) TMI 760

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....ta , DR Order Per sushma chowla, J.M. : These three appeals filed by the assessee are against the separate order of the Commissioner of Income Tax (Appeals), Karnal all dated 30.05.2012 relating to assessment years 2008-09 and 2009-10 against the order passed u/s 272B of the Income Tax Act, 1961 (in short 'the Act'). 2. The only common ground of appeal raised in all the three appeals r....

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.... contention of the assessee was that it had filed correction statement on 3.1.2011 and had also issued letters to the parties for submitting the PAN numbers. However, the CIT (Appeals) noted that only copies of four letters as against 45 missing/invalid Pan Numbers were enclosed by the assessee and further out of the said four, one was unsigned abnd without address. Further it was also noted by th....

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....B of the Act at Rs. 10,000/- 7. Before the CIT appeals the contention of the assessee was in line with the earlier year that it had issued letters and the CIT (Appeals) had found similar defaults as referred to by us in the paras hereinabove. The assessee had failed to furnish on record the evidence of having sent the letters to the respective deductees and hence the Cit (Appeals) confirmed the....

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....furnished before the assessing Officer and thus there was no merit for levy of penalty under section 272B of the Act. 10. The learned D.R. for the Revenue placed on the orders of the authorities below. 11. We have heard the rival contentions and perused the record. The assessee was found to have defaulted in furnishing the PAN numbers of the deductees in relation to the e-TDS returns filed q....