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    <title>2016 (10) TMI 1236 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the appeal, quashing the order under sections 206C(6) and 206C(7) of the Income Tax Act due to delay exceeding six years from the relevant assessment year and lack of explanation for the delay. The confirmation of demand for non-collection of Tax at Source (TCS) and interest was not adjudicated as the assessment was annulled on limitation grounds. The general ground of appeal was deemed of a general nature and required no specific adjudication. The decision was rendered on 27/10/2016.</description>
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      <description>The Tribunal partly allowed the appeal, quashing the order under sections 206C(6) and 206C(7) of the Income Tax Act due to delay exceeding six years from the relevant assessment year and lack of explanation for the delay. The confirmation of demand for non-collection of Tax at Source (TCS) and interest was not adjudicated as the assessment was annulled on limitation grounds. The general ground of appeal was deemed of a general nature and required no specific adjudication. The decision was rendered on 27/10/2016.</description>
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