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2014 (4) TMI 772 - AT - Income TaxJurisdiction of the CIT(A) – Admission of additional grounds - Held that:- The ground is not maintainable - survey was conducted on 15.02.2010 and order was passed on 29.03.2010 - The appeal was preferred before the CIT(A), Guntur on 22.04.2010 - The jurisdiction order on which ground was raised and copy placed on record was passed on 10.11.2010 - Since the notification assigning the jurisdiction to CIT(A), Vijayawada was issued after the appeal was preferred before the CIT(A), Guntur – there is no reason to consider the Revenue ground – thus, the additional grounds cannot be admitted. Deletion made u/s 201(1) of the Act – Advance tax paid by the recipient – Requirement to made TDS u/s 201(1) of the Act – Held that:- Assessee could furnish the details of returns filed with reference to first three items - CIT(A) partly confirmed the order – there is no reason to interfere in the findings of the CIT(A) – Decided against Revenue. Relief worked out and excess recovery – Held that:- The A.O. attached the bank account on 24th January, 2012 i.e., after the CIT(A) has passed the order giving relief, without giving effect to the consequential order and recovered an amount - as per the consequential order passed on 03.05.2012, the net demand payable worked out to only Rs.2,04,333/-. there seems to be no direction for granting the excess recovery – thus, the AO is directed to verify the actual short deduction and to determine the amount payable and refund the excess amount collected to the DDO – Decided partly in favour of Assessee.
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