https://www.taxtmi.com/caselaws?id=266600 The Tribunal partially allowed the appeals, directing the Assessing Officer to consider evidence of tax payments by recipients. Relying on a Supreme Court case, the Tribunal ruled that if recipients paid taxes, the appellant should not be deemed in default under section 201(1). The Assessing Officer was instructed to reevaluate the matter and issue revised orders, offering the appellant a fair opportunity to present evidence. This outcome favored the appellant's arguments and provided clarity on the next steps to be taken. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 22 Oct 2015 15:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266600 The Tribunal partially allowed the appeals, directing the Assessing Officer to consider evidence of tax payments by recipients. Relying on a Supreme Court case, the Tribunal ruled that if recipients paid taxes, the appellant should not be deemed in default under section 201(1). The Assessing Officer was instructed to reevaluate the matter and issue revised orders, offering the appellant a fair opportunity to present evidence. This outcome favored the appellant's arguments and provided clarity on the next steps to be taken. Case-Laws Income Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266600