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2015 (1) TMI 305

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..... receipt of this intimation - Held that:- Following decision of ITO vs. Maruti Insurance Agency Network Ltd. [2015 (1) TMI 291 - ITAT DELHI] - Decided against Revenue. - ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976, 3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012 - - - Dated:- 17-10-2014 - SHRI R.S. SYAL AND SHRI RAJPAL YADAV, JJ. For the Appellant : Smt. K. Haritha For the Res .....

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..... assessment year under consideration. The AO vide his Intimation u/s 200A of the Act, determined certain amount as payable in the TDS/TCS statements filed by the assessee. It has also been mentioned in the said Intimation that the justification report giving details of defaults is available on the website of the Government and if the defaults are due to error in data entry and/or missing informati .....

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..... necessary notices u/s 154 of the Act. He further directed the AO that if the rectification was not possible in computer, then he should manually rectify by passing suitable order after allowing opportunity to the assessee. The Revenue is aggrieved against these directions given by the ld. CIT(A). 3. We have heard the ld. Counsel appearing for the assessee and the ld. Departmental representativ .....

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..... waiver of period of two months for the passing of orders. 4. In the result, this appeal is dismissed. 5. Both the sides are in agreement that the facts and circumstances of the same assessee in ITA Nos.3939 to 3944/Del/2012 represented by Shri Ved Jain are, mutatis mutandis, similar to those of ITA No.3938/Del/2012, as discussed above. Following the view taken hereinabove, we dismiss all th .....

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