Assessee not to be penalized if TDS challan mentions PAN instead of TAN
In the case of Income Tax Officer-2(5) Lucknow vs. M-s Umatech, the Lucknow ITAT has held that there can be no levy of penalty if the assessee has wrongly mentioned their PAN number of the TDS challan instead of the TAN number as this would amount to a mere technical error.
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