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2012 (2) TMI 304 - ITAT, CHANDIGARHPenalty for non-quoting of PAN in TDS return - Held That:- Appellant deducted TDS correctly and revised PAN and filed the revised statement on Form No. 26Q, hence there is sufficient compliance of the provisions of section 139A. Reliance placed on Financial Co-operative Bank Ltd. v. ITO (Tribunal). Show Cause Notice - Held That:- In absence of issue of show cause notice penalty cannot be levied.
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