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2019 (4) TMI 1375 - ITAT AHMEDABADRevision u/s 263 - non deduction of TDS u/s 195 on commission - whether the order of the AO is erroneous in so far prejudicial to the interest of the Revenue on account of non- deduction of TDS u/s 195 r.w.s 40(a)(i) ? - HELD THAT:- Regarding the contention of the assessee that there was not initiated any proceedings under section 263/ 147 in respect of the assessments framed u/s 143(3) pertaining to the assessment year 2011-12 and 2012-13, we find force in his argument. Revenue has admitted the claim of the assessee for the commission expenses to the foreign parties without deducting the TDS u/s 195 in the assessment years 2011-12 and 2012-13 which has reached to the finality. CIT u/s 263 was under the obligation to initiate the proceedings u/s 263, for the assessment years as discussed above. Thus in our considered view after considering the facts & circumstances of the case, the order of the AO cannot be held as erroneous insofar prejudicial to the interest of Revenue - Decided in favour of assessee.
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