9911796707
TMI Blog2012 (10) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... the deductor assessee by holding that the order passed by the Assessing Officer u/s 200A of the Income-tax Act, 1961 is not appealable u/s 246A of the Income-tax Act, 1961 and on the other hand has given direction to the Assessing Officer to take corrective action to rectify the mistakes in the order within two months either through the ITD System or manually. 2. The ld.CIT(A) has overreached his jurisdiction in issuing direction to the Assessing Officer in a non-est appeal. 3. The ld.CIT(A) has also erred in fixing the time limit of two months for rectification of the order passed by the Assessing Officer u/s 200A of the Income-tax Act, 1961 and directing him to do correction manually. The provisions of the Income-tax Act, 1961 do not pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest and also interest on interest. The assessee filed appeal before the learned CIT(A) in which following grounds were raised:- "1. That the intimation u/s 200A passed by the learned Income Tax Officer is bad in law and is contrary to the principles of natural justice. 2. That the learned Income Tax Officer has gone wrong by raising the interest demand of Rs.22,64,984/- out of demand of Rs.5914985/- as per column (E) of intimation u/s 200A of the Income Tax Act without appreciating the fact that the demand is on account of interest on TDS on the salary paid on 02/03.2010 the date of payment of which has erroneously has been mentioned as 28/02/2011 and hence the Deptt. has taken the due date of payment of TDS as 07/03/2010 instea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are advised to file necessary corrections statements before the AO(TDS), coordinate and cooperate with the AO and rectify the order u/s 200A/154 of the I.T.Act with the AO and after rectification, pay the tax and interest if any, after rectification. The AO (TDS) should give appeal effect to these orders within 2 months of receipt of the order immediately by issuing necessary notices u/s 154 of the Act to the appellant and rectifying the orders as per law. If the rectification is not possible in computer, the AO should manually rectify by passing suitable order in a format so that a mass rectification can be completed quickly. The AO (TDS) should give opportunity of being heard to the appellant before rectifying these orders and listen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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