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2012 (10) TMI 365 - AT - Income TaxRectification of order u/s. 200A/154 - Held that:- As there is direction/ advice by the CIT(A) to file correct statement before the AO(TDS), after providing due opportunity of being heard to the assessee, the Revenue should not feel aggrieved, as the ultimate purpose is to do justice. Even otherwise, no person should be condemned unheard and the CIT(A) has merely remanded the issue back to the file of AO, therefore, there is no justification to interfere with the order, the same is upheld. AO is directed to decide the issue afresh in accordance with law after providing due opportunity of being heard to the respective assesses. The assesses are at further liberty furnish evidence, if any, to substantiate their claim. Since the assesses have been granted fair opportunity, therefore, the time limit of completion within two months, as directed by the Ld. Commissioner of Income Tax (A), is withdrawn - against revenue.
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