04 February 2013
Hi, In one the income tax return filed PAN was not quoted and now Dept has sent SCN u/s 272B. So what reason could be give to avoid penalty under this section.
As Per Section 273B , No penalty shall be imposable ,for any failure referred in sec. 272B , if he proves that there was a resonable Cause for the said failure. Keeping in view of the Above fact may me request to department for waive off of penalty that due to clerical mistake PAN is not quoted
CAclubindia
