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2018 (2) TMI 2102 - AT - Income TaxIntimation u/s 154 - interest charged u/s 201(1A) for late payment of TDS by the assessee company - HELD THAT:- When undisputedly order / intimation has been passed u/s 154 by CPC – TDS in a mechanical manner without providing an opportunity of being head to the assessee and thereby enhanced the tax liability of the assessee company, provisions contained u/s 154 (3) of the Act are attracted making it obligatory on the part of the Revenue to provide an opportunity of being heard to the assessee company. So impugned order passed by the ld. CIT (A) is not sustainable in the eyes of law and consequently file is ordered to be remanded to AO to decide afresh after providing an opportunity of being heard to the assessee company. Assessee appeal allowed for statistical purposes.
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