https://www.taxtmi.com/caselaws?id=349371 The Tribunal allowed the appeal of the assessee by quashing the proceedings under sections 201(1) and 201(1A) due to the lack of evidence that the payees had failed to pay taxes directly. The Tribunal found the initiation of proceedings invalid, deeming the impugned order as such. Consequently, all appeals filed by the assessee were allowed, with the order pronounced on 13th September 2017. en-us Wed, 13 Sep 2017 00:00:00 +0530 Thu, 12 Oct 2017 08:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349371 The Tribunal allowed the appeal of the assessee by quashing the proceedings under sections 201(1) and 201(1A) due to the lack of evidence that the payees had failed to pay taxes directly. The Tribunal found the initiation of proceedings invalid, deeming the impugned order as such. Consequently, all appeals filed by the assessee were allowed, with the order pronounced on 13th September 2017. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349371