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    <title>2024 (8) TMI 1236 - ITAT CHENNAI</title>
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    <description>Confirmation of short payment of TDS and interest passed ex parte was set aside because the assessee sought admission of fresh evidence in Form 26A and showed that supporting details had since been collected from the concerned parties. The Tribunal accepted the request to place the additional material on record, held that the matter should be reconsidered in light of that evidence and the legal position relied upon, and remanded the issue to the Assessing Officer for fresh examination. The first appellate order was therefore overturned for all assessment years involved, and the appeals were allowed for statistical purposes.</description>
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      <title>2024 (8) TMI 1236 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=757532</link>
      <description>Confirmation of short payment of TDS and interest passed ex parte was set aside because the assessee sought admission of fresh evidence in Form 26A and showed that supporting details had since been collected from the concerned parties. The Tribunal accepted the request to place the additional material on record, held that the matter should be reconsidered in light of that evidence and the legal position relied upon, and remanded the issue to the Assessing Officer for fresh examination. The first appellate order was therefore overturned for all assessment years involved, and the appeals were allowed for statistical purposes.</description>
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      <pubDate>Fri, 23 Aug 2024 00:00:00 +0530</pubDate>
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