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2023 (6) TMI 387 - AT - Income TaxAppealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - HELD THAT:- Appeal before CIT(Appeals) lies against the intimation issued under section 143(1) of the Act, wherein adjustments have been made in the said intimation, which have a bearing on the “amount of tax determined”. Accordingly, in our considered view, CIT(Appeals) has taken a very restrictive view of the provisions of section 246A of the Act, and accordingly, the matter is being set aside to the file of Ld. CIT(Appeals) to hear the appeal of the assessee on merits, after giving due opportunity of hearing to the assessee, in accordance with law. As in DEERE AND COMPANY C/O JOHN DEERE INDIA PRIVATE LIMITED [2021 (11) TMI 503 - ITAT PUNE] ITAT held that any order passed under the Act against the assessee, impliedly including an order u/s 139(9) in the circumstances as are obtaining in this case, having the effect of creating liability under the Act which he denies or jeopardizing refund, gets covered within the ambit of clause (a) of section 246A(1). Therefore, even otherwise, appeal lies before the Ld. CIT(Appeals) against the adjustments to the TDS credit made by the AO u/s 143 (1) of the Act, in view of the observations made by the ITAT in the aforesaid order. - Decided in favour of assessee.
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