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2013 (11) TMI 137 - ITAT CHANDIGARHPenalty levied under section 272B – Permanent account numbers of six deductees furnished by the assessee in e-TDS return were found to be incorrect - The assessee failed to furnish the requisite information before the Assessing Officer- Held that:- Missing/invalid permanent account number report was obtained from the Income-tax Officer (TDS) as on May 16, 2012 which shows one permanent account number of deductees under missing/invalid permanent account number category – The assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is eligible to levy of penalty under section 272B – Decided against assessee.
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