2016 (1) TMI 1293

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....r) This is an appeal filed by the assessee against the order of the ld. CIT(A)-III, Jaipur dated 01-01-2014 for the assessment year 2010-11 challenging the imposition of penalty amounting to Rs. 42,881/- u/s 272A(2)(K) of the I.T. Act, 1961. 2.1 I have heard the rival contentions and perused the materials available on record. It is observed that the issue in question is squarely covered by t....

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....o willful intention not to comply with the provision. It was also submitted that citing of the PAN was mandatory vide circular dated 12/2/2008 and therefore, the GDS return were not accepted by the computer. The PAN was received very late in the case of Sai Advertising Agency. The facts were not denied by the ld DR, in my opinion, the default was mere a technical breach. It is a case of assessee t....