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2015 (10) TMI 988 - ITAT DELHIDirection to verify the e-TDS return and correction statement filed by the assessee by CIT(A) - Held that:- In the instant case we note that the ld CIT(A) has observed that the appellant had filed correction statement and furnished relevant documents of TDS to prove its claim before him and he also taken note of the fact that the AO has not accepted the said document because the appellant’s correction statement were not accepted by the NSDL. In the light of the discussion above, we are of the opinion that when the ld CIT(A) adjudicates an appeal preferred against an order passed u/s 201 of the Act, he draws his power from sub-section (1)(c) of section 251 of the Act, which entails him to pass any order as he thinks fit and we do not find any restriction in the said power and we cannot read any restrictions which is not there in sub-section (1)(c) of Section 251 and therefore even he has powers to even set-aside the said order impugned before him. However we find that in the instant case before us, the ld CIT(A) has not set aside the AO’s order and the impugned order of the AO which is passed u/s 201/201A of the Act, whereas he has remitted the case back to the file of AO to verify documents produced before him which was filed by the assessee to substantiate its claim and to allow the credit as per law. Therefore, we find no infirmity whatsoever in the direction passed by the ld CIT(A) and therefore we find no merit in the said appeal preferred by the revenue, so we uphold the order of the ld CIT(A) and dismiss the appeal of the revenue.
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