Assessing Officer held that assessee was in default for not collecting TCS on illegal mining, storage, and transportation, as well as for failing to deduct tax on contributions to District Mineral Foundation-On appeal, Commissioner (Appeals) upheld A.O’s order by relying on decision of Tribunal in case of District Mining Officer v. Dy. CIT (TDS) (2023) 152 taxmann.com 583 (Raipur)(Trib). Tribunal affirmed the order of the CIT(A). (AY. 2013-14 to 2019-20)