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2012 (11) TMI 220 - AT - Income TaxRecalculation of Tax and Interest u/s 201(1A) – assessee in default - Held that:- Following the decision of court in case of [R. Giridhar Vs. CIT, 1981 (4) TMI 58 - KARNATAKA HIGH COURT] It would be appropriate if the ITO affixes his signature after the computation of tax is made and below such computation also if it is made separately- Assessing Officer’s order is not a speaking order and the CIT(A) has merely directed the Assessing Officer to recalculate the tax payable u/s 201(1) without considering the fact that the order of the Assessing Officer is cryptic - order of the CIT(A) is set aside and restore the issue to the file of the Assessing Officer directing him to pass a speaking order - In the result, appeal of the assessee is allowed for statistical purposes.
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