https://www.taxtmi.com/caselaws?id=215443 The Tribunal granted condonation of delay in filing appeals challenging CIT(A)'s orders, allowing the appeals to be heard on merits despite being time-barred. Regarding the enforcement of demand under section 201(1A) r.w.s. 194 C, the Tribunal emphasized the need for the Assessing Officer to verify tax payments by the recipients before treating the deductor as an assessee in default. The Tribunal directed a fresh adjudication by the Assessing Officer based on the clarified legal principles, setting aside the previous orders for reconsideration. en-us Tue, 31 Jul 2012 00:00:00 +0530 Mon, 10 Oct 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215443 The Tribunal granted condonation of delay in filing appeals challenging CIT(A)'s orders, allowing the appeals to be heard on merits despite being time-barred. Regarding the enforcement of demand under section 201(1A) r.w.s. 194 C, the Tribunal emphasized the need for the Assessing Officer to verify tax payments by the recipients before treating the deductor as an assessee in default. The Tribunal directed a fresh adjudication by the Assessing Officer based on the clarified legal principles, setting aside the previous orders for reconsideration. Case-Laws Income Tax Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215443