2024 (8) TMI 1481

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..... H This is an appeal filed by the assessee against the order of learned Principal CIT, Sambalpur dated 29.03.2019 passed u/s 263 of the Act in Appeal No PCIT/SBP/2018/2028-19/ for the assessment year 2014-15. 2. None represented on behalf of the assessee, however, an adjournment letter is filed, which reads as follows: 3. On behalf of revenue, Shri Sanjay Kumar, ld. CIT DR appeared. 4. This ap .....

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..... from the accountant nothing but delay tactics. It is surprising as to how the details which have not been collected in the last 5 years is now being claimed to be collected in 20 days. This is an order u/s 263 and the consequential order giving effect has also been passed. 7. Admittedly the issue in the appeal on merits is in regard to non- deduction of TDS in respect of the transport charges pa .....

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