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TMI Blog2012 (10) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 - ITAT, DELHI] when in the opinion of the CIT (A) the appeals are not maintainable against the order u/s 200A and the appeals have been dismissed by him as not maintainable, there is no question of giving effect to the order of CIT (A) that A.O.should give appeal effect to these orders within two months of the receipt of the order. As assessee has pointed out that there were certain mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd erroneous on the facts and circumstances of the case because the ld. CIT (A), on the one hand, has dismissed the appeal of the deductor assessee by holding that the order passed by the Assessing Officer u/s 200A of the IT Act, 1961 is not appealable u/s 246A of the Act and, on the other hand, has given direction to the Assessing Officer to take corrective action to rectify the mistakes in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusing the material on record, it is seen that the issues involved in these appeals are covered by the recent decision of the co-ordinate Bench of this Tribunal dated 12.10.2012 in ITA Nos.3958 to 3963/Del/2012, in the case of M/s Air India Limited , which was co-authored by one us (the JM) and wherein the Tribunal has observed as under:- 7. After considering the arguments of ld. DR and also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above, we are of the opinion that the proper course for the assessee would have been to file the rectification petition under Section 154 requesting the Assessing Officer to modify the order passed u/s 200A. It is needless to mention that if the assessee would file such an application, the Assessing Officer is duty bound to dispose of the same in accordance with law. 6. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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