https://www.taxtmi.com/caselaws?id=244722 The ITAT allowed the appeals filed by the assessee against demands under sections 201/201(1A) read with section 194H of the Income Tax Act for AY 2009-10 & 2010-11. The delay in filing appeals was condoned, emphasizing due process. The judgment highlighted that recovery provisions can only be invoked when the revenue loss is established due to non-payment of taxes by the income recipient. The matter was remanded for fresh adjudication, directing the AO to provide a fair hearing to the assessee. The decision favored the assessee, and the appeals were allowed for statistical purposes. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 06 Mar 2014 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244722 The ITAT allowed the appeals filed by the assessee against demands under sections 201/201(1A) read with section 194H of the Income Tax Act for AY 2009-10 & 2010-11. The delay in filing appeals was condoned, emphasizing due process. The judgment highlighted that recovery provisions can only be invoked when the revenue loss is established due to non-payment of taxes by the income recipient. The matter was remanded for fresh adjudication, directing the AO to provide a fair hearing to the assessee. The decision favored the assessee, and the appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244722