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2022 (2) TMI 689 - AT - Income TaxRevision u/s 263 by CIT - TDS u/s 194A - Associate Members of Co-operative Society - assessee has not deducted tax at source from the payment of interest made on deposits - Demand u/s 201(1) & 201(1A) - HELD THAT:- In the present case there is no dispute that the Ld.CIT(TDS) sought to revise an order passed by the Ld.AO which has been set aside by this Tribunal by its order [2021 (1) TMI 831 - ITAT BANGALORE] We also note that the Ld.CIT(TDS) noted the view of this Tribunal, still sought to revise an order which is not in existence as on the date of passing of impugned order. He proceeds to discuss applicability of provisions of Section 80P, which has been considered by this Tribunal in its order dated 18/01/2021. Thus in our view, the Ld.CIT(TDS) sought to revise an inoperative order. We therefore, hold the impugned order passed by Ld.CIT(TDS) u/s. 263 of the Act, to be bad in law and deserves to be quashed. - Decided in favour of assessee.
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