Held that details were neither brought to the notice of the Commissioner nor discernible from section 143(3) order. The assessee had not filed any details during the scrutiny assessment. The assessee ought to have submitted tabulated details of the customers including collection of particular forms from the customer for not deducting tax at source. No such steps were taken by the assessee either before the Commissioner or before the Tribunal. Therefore, the Principal Commissioner had not committed any error in exercising the powers under section 263 of the Act.(AY.2011-12)