https://www.taxtmi.com/caselaws?id=789952 Where material TDS compliance documents were not examined by the lower authorities, the Tribunal restored the matter for fresh verification rather than sustaining the assessee-in-default finding. The assessee had produced Forms 15G and 15H and also placed acknowledgements of electronic filing of Form 26Q under Rule 31A, but these had not been verified before the Assessing Officer or the first appellate authority. The earlier orders under sections 201(1) and 201(1A) were therefore set aside and the Assessing Officer was directed to re-examine the declarations and statement de novo after giving the assessee an opportunity to furnish the relevant records. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789952 Where material TDS compliance documents were not examined by the lower authorities, the Tribunal restored the matter for fresh verification rather than sustaining the assessee-in-default finding. The assessee had produced Forms 15G and 15H and also placed acknowledgements of electronic filing of Form 26Q under Rule 31A, but these had not been verified before the Assessing Officer or the first appellate authority. The earlier orders under sections 201(1) and 201(1A) were therefore set aside and the Assessing Officer was directed to re-examine the declarations and statement de novo after giving the assessee an opportunity to furnish the relevant records. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789952