https://www.taxtmi.com/caselaws?id=756056 Delay in filing the appeals was condoned because the assessee explained that the appellate order had not been served in physical form, knowledge arose only after summons under section 131, and the explanation was supported by affidavit and not seriously disputed. On the TDS dispute, the orders treating the assessee as in default for non-deduction on payments to Bhopal Development Authority were set aside and remanded, as material factual issues remained unexamined, including the effect of the Form 26A certificate under Rule 31ACB, the first proviso to section 201(1), and possible calculation discrepancies. Fresh verification of the relevant facts was directed. en-us Tue, 23 Jul 2024 00:00:00 +0530 Thu, 25 Jul 2024 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756056 Delay in filing the appeals was condoned because the assessee explained that the appellate order had not been served in physical form, knowledge arose only after summons under section 131, and the explanation was supported by affidavit and not seriously disputed. On the TDS dispute, the orders treating the assessee as in default for non-deduction on payments to Bhopal Development Authority were set aside and remanded, as material factual issues remained unexamined, including the effect of the Form 26A certificate under Rule 31ACB, the first proviso to section 201(1), and possible calculation discrepancies. Fresh verification of the relevant facts was directed. Case-Laws Income Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756056