COMMISSIONER OF INCOME TAX Vs. SUPERINTENDENT OF POLICE

JUDGEMENT

(1.) This appeal has been preferred by the Revenue under section 260A of the Income-tax Act, 1961 (in short, "the Act"), against the order dated December 19, 2011, passed by the Income-tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh (for brevity, "the Tribunal") in I.T.A. No. 942/CHD/2011 for the assessment year 2009-10, claiming the following substantial questions of law:

(2.) The issue in this appeal relates to whether there was justifiable cause within the meaning of section 273B of the Act on the basis of which it could be said that sufficient cause had been shown by the respondent-Superintendent of Police in wrongly quoting PAN in respect of 196 employees of the department. The Commissioner of Income-tax (Appeals) had recorded as under:

(3.) The Tribunal had come to the conclusion that there was sufficient cause on the part of the respondent while quoting PAN of the deductees and as such no penalty was leviable. The tax was deducted and deposited in time in the Government treasury. The error was due to wrong quoting of PAN by the deductees to the assessee. The assessee had rectified the mistake by furnishing the correct PAN as soon as it came to its notice. The revised PAN and the revised statement were accordingly filed. The following findings recorded by the Tribunal may be read: