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2019 (1) TMI 1265 - AT - Income TaxShort deduction and interest on short deduction - directing the AO to recompute the demand after accepting fresh evidence and its verification of documents produced by the assessee - addition made u/s 195 - Held that:- We are of the view that no interference is called for in the matter. Though it is well settled that CIT(A) should not set aside the issue to the AO as per law but in the present case the Tribunal while deciding the appeal of the assessee vide order dated 10/12/2018 has already restored the issue to the file of AO for deciding the issue afresh, therefore, following the order of the Tribunal for the same assessee for same assessment year, no further directions are required in the matter. The Departmental appeal has become infructuous on deciding the appeal of the assessee separately.
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