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2017 (7) TMI 858 - AT - Income TaxNon deposit of tds - default of short deduction of tax as per tax audit report - demand on the assessee u/s 201(1) and 201(1A) - Held that:- The assessee has deposited a sum of ₹ 982940/- in the third quarter of financial year 2010-11 and there is no admission of the TDS liability at the time of survey, therefore, difference of two figures the assessee cannot be asked to pay. The ld Assessing Officer in his assessment order has neither given the detail of how the liability of ₹ 12.25 lakhs has arisen and in whose account the tax is required to be deducted. It cannot be the case that any lump-sum amount can be deposited as TDS. Therefore, we do not find any infirmity in the order of the ld CIT(A), therefore the ground No.1 of the appeal of the revenue is dismissed. Direction of CIT(A) to AO to verify the detail by accessing the data from NSDL site and verify if there is any short deduction or nonpayment of tax and then charge interest if any - Held that:- Ld DR could not explain to us how revenue is aggrieved by the direction of ld CIT(A). according to us the ld CIT(A) has protected the interest of revenue. Therefore, we dismiss ground No. 6 of the appeal of the revenue.
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