gaurav goyal (CA & CS) (86 Points)
03 October 2012the assesseee made a typographical error in itr regarding the PAN detalis in A.Y. 2008-09, Department has Imposed Penalty of Rs. 10000/- u/s 272B. the submission by us is considered but found not tenable
i require a case law in support of my argument that it is typographical error
CS,CA F,Numrologi TusharSampat
(CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert)
(85930 Points)
Replied 03 October 2012
In my view Department will suceed as mentioning of wrong pan attracts penalty as leived by them.
However click on the site for finding any case law in your favour :
J S BHAVSAR
(CONSULTING)
(1288 Points)
Replied 12 July 2018
I think even if court battle is fought, Income Tax department will succeed saying "we always recommend to read instructions, rules and procedures of filing tax returns". And they will claim it is clearly mentioned and assumed tax payer read that a penalty will be levied for wrong PAN entry.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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