Taxpayer Penalized u/s 272A(2)(k) for Failing to Deduct and File Required TDS Returns.

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....Penalty levied u/s 272A(2)(k) - omission to deduct TDS - the failure of the assessee for not filing the TDS was found during the inspection of TDS Wing of the Department, it appears that the assessee has not taken any step for filing the returns. - Levy of penalty confirmed.....