In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed
Bench: Shri George George K. & Ms. Padmavathy S.
26A. However, the TDS returns filed by the Appellant for subsequent year when TDS was deducted and paid ought to have been considered by the authorities below. Based thereon if at all interest for delayed payment of TDS alone could have been demanded and the assessment under Section