https://www.taxtmi.com/caselaws?id=270950 The Tribunal set aside the orders of the Commissioner of Income Tax (TDS) under section 263 for assessment years 2009-10 and 2010-11. The appellant's appeals were allowed due to procedural irregularities, lack of proper notice, and violation of natural justice principles during the proceedings. The Tribunal emphasized the importance of affording a fair hearing and found that the orders were passed hastily without due consideration. Additionally, the issue of TDS on roaming charges had already been decided in favor of the appellant in a previous case, supporting the decision to set aside the impugned orders. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270950 The Tribunal set aside the orders of the Commissioner of Income Tax (TDS) under section 263 for assessment years 2009-10 and 2010-11. The appellant's appeals were allowed due to procedural irregularities, lack of proper notice, and violation of natural justice principles during the proceedings. The Tribunal emphasized the importance of affording a fair hearing and found that the orders were passed hastily without due consideration. Additionally, the issue of TDS on roaming charges had already been decided in favor of the appellant in a previous case, supporting the decision to set aside the impugned orders. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270950