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    <title>2023 (5) TMI 693 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeals related to the TDS demand and penalty for statistical purposes. The cases were remanded to the Assessing Officer for fresh examination, considering the newly submitted PAN details and allowing the assessee to present their case. The Tribunal&#039;s decision in lead cases ITA No. 180/JPR/2023 and ITA No. 185/JPR/2023 was applied mutatis mutandis to other similar appeals.</description>
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      <description>The Tribunal allowed the appeals related to the TDS demand and penalty for statistical purposes. The cases were remanded to the Assessing Officer for fresh examination, considering the newly submitted PAN details and allowing the assessee to present their case. The Tribunal&#039;s decision in lead cases ITA No. 180/JPR/2023 and ITA No. 185/JPR/2023 was applied mutatis mutandis to other similar appeals.</description>
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