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2022 (8) TMI 1275 - ITAT DELHINon Deduction of TDS u/s 194A due to receipt of Form 15-H - Rectification application u/s 154 was rejected by the AO on the ground that CIT(A) has already dismissed the appeal - HELD THAT:- We have heard ld. DR for the Revenue. None appeared on behalf of the assessee despite several notices. Upon careful consideration, we find that CIT (A) has passed a correct and well reasoned order. CIT (A) that further the issues raised by assessee were not rectifiable u/s 154 of the Act is accordingly upheld. Hence, we uphold the order of ld. CIT(A).
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