Penalty for Late TDS Statement Submission u/s 272A(2)(k) Deleted After Appeal Review.

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....Penalty u/s 272A(2)(k) - assessee failed to furnish the quarterly TDS statements within the time - When the appeal filed by the assessee is against the imposition of penalty under section 272A(k), we fail to understand what more clarification was required by Commissioner (Appeals) regarding the nature of relief sought by the assessee. - Penalty deleted - AT....