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2010 (11) TMI 228 - HC - Income TaxPenalty u/s 272A (2)(f) - Delay in furnishing the certificate in Form 15H - As per the judgment of this Court in The Commissioner of Income Tax Vs. State Bank of Patiala, [2004 -TMI - 10582 - PUNJAB AND HARYANA High Court ] wherein it had been held that unless there was a deliberate default in furnishing the certificates and if no loss of revenue had occasioned due to the said unintentional default on the part of the assessee, no penalty was exigible - Decided in favour of assessee.
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