https://www.taxtmi.com/caselaws?id=459606 ITAT Raipur remanded TDS default case back to AO for fresh adjudication. Assessee challenged order u/s 201/201(1A) regarding non-deduction of TDS, arguing centralized TDS system exempted liability, incorrect TDS rate application (1% vs 20% under section 194C when contractor PAN unavailable), and failure to consider deductee's discharged tax liability. Tribunal accepted additional evidence not available to lower authorities and, with departmental representative's concession, restored matter to AO for verification and re-examination of evidence in interest of substantial justice, granting assessee reasonable hearing opportunity. en-us Fri, 22 Sep 2023 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459606 ITAT Raipur remanded TDS default case back to AO for fresh adjudication. Assessee challenged order u/s 201/201(1A) regarding non-deduction of TDS, arguing centralized TDS system exempted liability, incorrect TDS rate application (1% vs 20% under section 194C when contractor PAN unavailable), and failure to consider deductee's discharged tax liability. Tribunal accepted additional evidence not available to lower authorities and, with departmental representative's concession, restored matter to AO for verification and re-examination of evidence in interest of substantial justice, granting assessee reasonable hearing opportunity. Case-Laws Income Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459606