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2016 (1) TMI 1069 - AT - Income TaxPenalty u/s 272B - default in quoting Permanent account number - TDS return - Penalty for failure to comply with the provisions of section 139A - CIT(A) deleted the penalty - Held that:- The assessee quoted the PAN numbers which were provided by the deductees, so if there was any mistake in the PAN numbers that was not on account of the assessee and moreover the mistake was rectified when the correct PAN numbers were furnished by the deductees and this fact has been appreciated by the ld. CIT(A) who categorically stated that since the valid/missing PANs have been made good by filing correct statement well before the issue of final penalty notice. The said observation of the ld. CIT(A) was not rebutted. We, therefore, do not see any infirmity in the impugned order of the ld. CIT(A) and accordingly do not see any merit in these appeals of the department. - Decided in favour of assessee
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