https://www.taxtmi.com/caselaws?id=431137 The ITAT allowed the appeal of the appellant, directing the deletion of the demand under sections 201(1) and 201(1A) of the Income Tax Act, 1961. The primary issue of the appellant being treated as an 'assessee in default' for not deducting TDS on freight charges was resolved in favor of the appellant. The procedural issue of the ex-parte decision by the CIT(A) became inconsequential due to the substantive resolution of the TDS liability matter. en-us Wed, 30 Nov 2022 00:00:00 +0530 Tue, 06 Dec 2022 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431137 The ITAT allowed the appeal of the appellant, directing the deletion of the demand under sections 201(1) and 201(1A) of the Income Tax Act, 1961. The primary issue of the appellant being treated as an 'assessee in default' for not deducting TDS on freight charges was resolved in favor of the appellant. The procedural issue of the ex-parte decision by the CIT(A) became inconsequential due to the substantive resolution of the TDS liability matter. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431137