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2020 (9) TMI 489 - ITAT BANGALOREIntimation u/s 200A - rectification is passed u/s 154 - rate of tax on gross payment cannot be automatically applied in the case of deduction of TDS u/s 192 - as contended that sec. 206AA is inapplicable to persons whose income is below taxable limit - HELD THAT:- CIT(A) has erred in dismissing the appeal solely for the reason that demand has been raised vide intimation u/s 200A of IT Act and assessee ought to have filed appeals against the same. Once an order of rectification is passed u/s 154 of IT Act, the original order passed u/s 200A itself is modified and what remain thereafter is, not the order of rectification, but the orders u/s 200A of the Act as rectified. Therefore though demand was raised in intimation passed u/s 200A of the IT Act, the same demand continued in the intimation passed u/s 154 of IT Act. Hence, we are of the view that assessee has a legal right in filing an appeal against the said intimation. Moreover, there is no restriction/prohibition in challenging the intimation passed u/s 154 of the IT Act without challenging the intimation passed u/s 200A. For the aforesaid reasons, we set aside the CIT(A) orders for 2011-12 & 2012-13 and remand the case to him. CIT(A) is directed to pass orders on merits/grounds raised before him for asst. Years 2011-12 & 2-12-13. Appeal filed by assessee is allowed for statistical purposes.
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