https://www.taxtmi.com/caselaws?id=456378 Demand raised under sections 201(1) and 201(1A) for alleged failure to deduct tax at source on medical insurance premium and co-insurance payments was not finally upheld because the record was incomplete and the assessee had not produced supporting evidence before the lower authorities. The Tribunal held that the controversy had not been examined on complete material and, to meet the ends of natural justice, granted one further opportunity to furnish relevant details. The first appellate order was set aside and the matter was restored to the Assessing Officer for fresh consideration after adequate opportunity to the assessee. en-us Wed, 18 Oct 2023 00:00:00 +0530 Mon, 22 Jul 2024 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456378 Demand raised under sections 201(1) and 201(1A) for alleged failure to deduct tax at source on medical insurance premium and co-insurance payments was not finally upheld because the record was incomplete and the assessee had not produced supporting evidence before the lower authorities. The Tribunal held that the controversy had not been examined on complete material and, to meet the ends of natural justice, granted one further opportunity to furnish relevant details. The first appellate order was set aside and the matter was restored to the Assessing Officer for fresh consideration after adequate opportunity to the assessee. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456378