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2015 (1) TMI 291 - AT - Income TaxRectification of order u/s. 200A/154 - TDS was not showing in the computers system - Held that:- The AO (TDS) should give appeal effect to these orders within 2 months of receipt of the order immediately by issuing necessary notices u/s. 154 of the Act to the appellant and rectifying the orders as per law. If the rectification is not possible in computer, the Assessing Officer should manually rectify by passing suitable order in a format so that a mass rectification can be completed quickly. The AO (TDS) should give opportunity of being heard to the appellant before rectifying these orders and listening to the grievances of the appellant. 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 Commissioner of Income Tax (A), is withdrawn - Following decision of Asstt. Commissioner of Income Tax, Circle 51(1), Versus M/s Unitech Wireless (Tamil Nadu) Pvt. Ltd., & Others [2012 (10) TMI 365 - ITAT, DELHI] - Decided against revenue.
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