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2016 (11) TMI 1060 - AT - Income TaxRevision u/s 263 - provisions of TDS u/s 40(a)(ia) application - Held that:- We find that in the impugned order, the ld.CIT(A) has not discussed about the non applicability of the provisions of section 194C and or 194J and has straightway applied the provisions of TDS u/s 40(a)(ia) of the Act. Even regarding the genuineness/requirement of the payments for assessee’s profession, the order of ld.CIT(A) is not a speaking one. In our view, the entire matter is required to be looked into afresh by the ld. CIT(A). In view of this, the impugned order of the Ld. CIT(A) is set aside and the appeal of the assessee is restored back to the file of the ld. CIT(A) to decide the same afresh after providing opportunity of being heard to the assessee. The assessee is also directed to co-operate with the ld.CIT(A) in disposing of the appeal expeditiously. The assessee is also directed to file necessary documentary evidence to prove her case. In view of this, the appeal of the assessee is allowed for statistical purposes.
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