2013 (11) TMI 137

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..... rt 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. - - - - - Dated:- 17 .....

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..... er consideration had filed the TDS quarterly statement for the financial year 2008-09 in Form No. 26Q on September 24, 2009. The Assessing Officer on the scrutiny of the said e-TDS return noted that the permanent account numbers of six deductees were found to be invalid. The Assessing Officer issued show-cause notice to the assessee. However, as no response was received from the assessee, penalty .....

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..... Act. In the facts of the present case, the assessee had e-filed its quarterly TDS return for the financial year 2008-09 on September 24, 2009. In the said TDS return, it had reflected information in respect of deductees. However, permanent account numbers of six deductees furnished by the assessee were found to be incorrect. The assessee failed to furnish the requisite information before the Asses .....

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