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2018 (9) TMI 605 - HC - Income TaxAddition in terms of section 40(a)(ia) - assessee's failure to deduct tax at source - assessee contented that payee had already paid tax - Tribunal was of the opinion that such claim had to be verified and instead of remanding the proceedings before the CIT(Appeals)remanded to the AO and also required the Assessing Officer to decide his own jurisdiction - Held that:- For multiple reasons, we would make minor modifications in the order of the Tribunal. Firstly, there would be no purpose in remanding the proceedings before the Assessing Officer which would only add one more level to the proceedings. Instead CIT (Appeals) can examine the same aspects with the help of remand report from the Assessing Officer. Secondly, there is no purpose in asking the AO to decide on his own jurisdiction. Both the advocates agreed that let CIT (Appeals), Ahmedabad who now has jurisdiction over the subject matter, decide the appeal afresh. The assessee's appeal is revived and placed before CIT(Appeals) Ahmedabad for consideration and disposal in accordance with law
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