https://www.taxtmi.com/caselaws?id=444810 A short, bona fide delay in filing an appeal was condoned where the required documents could not be collected in time and no Revenue objection was raised. On the merits, liability under sections 201(1) and 201(1A) for failure to deduct tax at source under sections 194C and 194J was sustained because the assessee did not show any infirmity in the order confirming the TDS default or establish that the payees had already offered the relevant receipts to tax. Reliance on a different order was distinguished on facts. The appeal was disposed of with the delay condoned, but the tax demand and interest liability upheld. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444810 A short, bona fide delay in filing an appeal was condoned where the required documents could not be collected in time and no Revenue objection was raised. On the merits, liability under sections 201(1) and 201(1A) for failure to deduct tax at source under sections 194C and 194J was sustained because the assessee did not show any infirmity in the order confirming the TDS default or establish that the payees had already offered the relevant receipts to tax. Reliance on a different order was distinguished on facts. The appeal was disposed of with the delay condoned, but the tax demand and interest liability upheld. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444810