Penalty u/s 272A(2)(k) of Income Tax Act unjustified due to lack of necessary details causing delays.

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....Levy of penalty u/s. 272A(2)(k) - delay in preparation and delivery to the prescribed returns if the prescribed form is caused on account of non-availability of the details such as PAN, address further valid tee of challans paid, Generation of CSI file etc. - the levy of penalty u/s. 272A(2)(k) of the Act is not justified in the present facts of the case - AT....