11[Penalty for failure to comply with the provisions of section 139A.
272B. (1) If a person fails
to comply with the provisions of section 139A,
the Assessing Officer may direct that such person shall pay, by way of penalty,
a sum of ten thousand rupees.
(2) If a person who is required to quote his permanent
account number in any document referred to in clause (c) of sub-section (5) of