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2020 (3) TMI 1222 - AT - Income TaxTDS u/s 194A - interest payments where it exceeded the threshold limit - interest payments coveringjoint deposit holders - TDS liability u/s 201 and interest u/s 201(1)(1A) - HELD THAT:- As seen from the order of Ld. the CIT(A), we observe that the Ld.CIT(A) examined the details and confirmed the amount to the extent of ₹ 68,24,522/- in respect of 162 cases. During the appeal hearing, for a query from the bench, the Ld.AR neither furnished the actual tax liability nor furnished the details. The case was posted for hearing in as many as 20 occasions and the A.R continuously taken the adjournment. The appeal was filed was way back on 03.05.2017 and the Ld.A.R. could not explain the mistake in the order of the Ld.CIT(A). In the instant case, the Ld.AR could not bring any mistake of calculation of tax liability u/s 201 and 201(1A). We are unable to accept the contention of the Ld.AR that there was mistake in the tax calculation. From the order of the Ld.CIT(A), we observe that the Ld.CIT(A) has correctly calculated the TDS liability in respect of 162 cases and the assessee failed to show that there was mistake in the order of the Ld.CIT(A). Therefore, we find no error in the order of the Ld.CIT(A) and the same is upheld. Appeal of the assessee is dismissed.
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