9911796707
TMI Blog2013 (11) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... No.39 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... . However he has given certain directions in the order and has required the Assessing Officer to comply with them within two months of the receiving of the order. Department is primarily aggrieved by these directions and has taken following grounds: "1. The order of LD. CIT (A) is perverse and erroneous on the facts and circumstances of the case. The CIT (A) on the one hand has dismissed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrection in the e-TDs returns filed by the deductor assessee as he has been provided with very limited powers to modify the data in the e-TDS return to which the deductor assessee is not authorized and which also needs verification at his end. 4. The Ld. CIT (A) has further erred in issuing direction to the Assessing Officer for rectification of the order when onus to file correction statement li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coordinate and cooperate with the Assessing Officer and after rectification, pay the tax and interest if any, after rectification. The Assessing Officer (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 comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e should give his calculation of 201 (1) tax deducted from payments to deductee and interest u/s201(1A) to Assessing Officer (TDS) and pay the final tax and interest accordingly. Then he can recover the tax from deductee as per law. Finally, the interest u/s 201 (1A) is a burden on appellant which is compensatory in nature, if proper TDS is not deducted and paid to Government account." In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
