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2013 (2) TMI 345 - HC - Income TaxPenalty u/s 272B – Wrong quoting of PAN in TDS return - Whether there was reasonable cause for alleged failure on the part of the assessee Superintendent of Police in wrongly quoting PAN in respect of 196 employees of the department - Held that:- Assessee deducted TDS correctly and revised PAN and filed the revised statement on Form 26G, hence there was sufficient compliance with the provisions of section 139A. There was sufficient cause shown which would be a question of fact in the given facts and circumstances – In favour of assessee
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