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2012 (10) TMI 703 - AT - Income TaxPenalty u/s 272B - assessee failed to mention PANs on the form No. 16 & 16A issued to the persons from whom the tax has been deducted at source - Held that:- Any person who receives any sum or income or amount is duty bound to intimate the PAN to the person responsible for deducting tax at source. But in our view that is only possible, if the person responsible, asks him to provided his PAN. In the present case, assessee has not made any attempt to write a single letter to the receiving person for providing their PAN. Moreover, assessee has not given any explanation before the ITO (TDS), even the assessee has also failed to appear before him on the date fixed. Since assessee has failed to establish the reasonable cause for not quoting PAN in Form No. 16 & 16A, hence, penalty u/s 272B is levied on account of non-compliance of provisions of section 139A - Decided against assessee
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