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2013 (11) TMI 678 - AT - Income TaxPower of CIT(A) to give directions to AO for rectification when no appeal is filing u/s 246A against the order u/s 200A - computerized intimation u/s 200A – short deduction / short payment/ late payment and interest thereon. – Held that :- Reliance has been placed on the judgment in the case of ITO vs. Govt. Co- Ed Secondary School, New Delhi [2013 (11) TMI 666 - ITAT DELHI], wherein it was held that CIT(A) has no power to issue direction to AO for rectification when there is no appeal - Decided in favor of revenue.
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