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TMI Blog2017 (5) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... It is ordered accordingly.- Decided against revenue. - ITA No. 06/RPR/2014 - - - Dated:- 4-5-2017 - Shri N. S. Saini, Accountant Member And Shri George George K., Judicial Member Revenue by : Shri Geetesh Kumar, DR Assessee by : Shri J.L. Jain, AR ORDER Per : George George K., J.M.: 1. This appeal at the instance of the Revenue is directed against the order of the CIT(A), Raipur dated 04.10.2013. The relevant assessment year is 2007-08. 2. The grounds raised by the Revenue read as follows: 1. Whether on the facts and in circumstances of the case and in law, the Ld.CIT (A) has justified in deleting demand of ₹ 64,83,640/- raised u/s .201(1) of the I. T. Act, 1961, for short deduction/non deposit of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that it is only a technical flaw and assessee cannot be made liable u/s 201(1) and 201(1A) of the Act. The CIT(A) relying on the CBDT Instruction No.5/2013 dated 08.07.2013 allowed the appeal of the assessee. The relevant finding of the CIT(A) reads as follows: 4. I have carefully gone through the order appealed against and submissions of the appellant. It is seen that the order u/s 201(1) and 201(1 A) is merely system generated. The appellant is a Government company. I am of the considered opinion that the appellant cannot be saddled with the financial liability merely due to mismatch in data furnished by the appellant by way of Quarterly TDS Return/Statement on one hand and that furnished by the bank or for that matter due to mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment has been made, credit of the same should be given to the assessee. However, the Assessing Officer is at liberty to ascertain and verify the true and correct position about the TDS certificate. Such verification may be made with the relevant AO (TDS), The AO (TDS) may also, if deemed necessary, issue a notice to the deductor to compel him to file correction statement as per the procedure laid down; that in this regard, the AO (TDS) may invoke all the powers and authority as available to him/her as per the Income tax Act. If required and necessary, he/she can obtain prior approval of the Director or Commissioner of Income tax. The authorities can also examine whether general approval can be given. Thus, the manner laid down by the Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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