Where assessee quoted wrong PAN of deductees at time of filing e-TDS statements Tribunal was justified in setting aside penalty order passed under section 273B

IT : Where assessee quoted wrong PAN of deductees at time of filing e-TDS statements and said mistake was rectified as soon as it came to assessee's notice, Tribunal was justified in setting aside penalty order passed under section 273B



[2013] 31 taxmann.com 32 (Punjab & Haryana)

HIGH COURT OF PUNJAB & HARYANA