https://www.taxtmi.com/caselaws?id=458726 An appeal against a revisionary order was not entertained because the delay remained unexplained and the affidavit did not provide a satisfactory basis for condonation. The assessee also failed to produce evidence supporting its claim that transport charges were paid without TDS deduction, despite repeated opportunities and earlier proceedings. The appeal was dismissed on both delay and merits-related non-production of evidence, leaving the Revenue's position undisturbed. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 13 Nov 2024 15:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458726 An appeal against a revisionary order was not entertained because the delay remained unexplained and the affidavit did not provide a satisfactory basis for condonation. The assessee also failed to produce evidence supporting its claim that transport charges were paid without TDS deduction, despite repeated opportunities and earlier proceedings. The appeal was dismissed on both delay and merits-related non-production of evidence, leaving the Revenue's position undisturbed. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458726