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TMI Blog2012 (10) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... hen 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 in the grounds of appeal, the assessee has pointed out that there were certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous 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 order with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Assessing Officer that appeal effect should be given within two months of the receipt of the order; and that therefore, the order of the ld. CIT (A) is self-contradictory. 5. After hearing the Ld. DR and perusing the material on record, it is seen that the issues involved in these appeals are squarely covered by the recent decision of the co-ordinate Bench of this Tribunal dated 12.10.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed by the A.O. (TDS) while taking the view that there was delay in deposit of TDS. In the grounds of appeal, the assessee has pointed out that there is no delay in the deposit of the TDS by the assessee. In view of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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