THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA
In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are
ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40
1) of 206AA if PAN is not furnished in the Form 15G or Form 15H, as the case may be.
E. The assessee is statutorily liable to ensure after verification that permanent account number has been duly and correctly quoted by the deductee in Form 15G/15H and failure to do discharge such statutory duty will attract the consequences
