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2018 (1) TMI 1295 - AT - Income TaxRevision u/s 263 - Correctness in passing the order under section 143(3)- assessee not deducted TDS u/s 194A on the payments made to the eight payees on account of filing of Forms No. 15G/15H before the ld. Pr. Commissioner on 07/04/2012 - Held that:- Once, assessee has filed Forms No. 15H/15G from the payees before the Pr.Commissioner and the Assessing Officer by considering the same, assessment is completed, therefore, in our opinion, the order passed by AO is neither erroneous nor prejudicial to the interest of the revenue. It is not a fit case to exercise powers under section 263 of the Act. - Decided in favour of assessee.
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