TMI Blog2012 (10) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... o grievance to the assessee or to the Revenue as on date. In any event the AO was bound to act as per law and dispose off the petition under Section 154 filed by the assessee, which he did. Dismissal of all these appeals of the Revenue, as infructuous. - ITA No: 4097 & 4098/Del/2012 - - - Dated:- 12-10-2012 - SHRI J.SUDHAKAR REDDY, AND SHRI RAJPAL YADAV, JJ. Appellant by : Shri Aroop Kr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some errors in reconciliation of TDS. 3. The assessee subsequently had corrected the original 26 Q return filed, by filing a revised Form 26Q return. The Assessing Officer passed a rectification order under Section 154 of the Income Tax Act, 1961, wherein the demand for short deduction of tax and interest thereof, was deleted. However the Assessing Officer demanded interest on late payment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders. The Assessing Officer filed rectification petition under Section 154 of the Income Tax Act, 1961 before the Commissioner of Income Tax (Appeals) seeking deletion of these directions. This application of Assessing Officer was dismissed by the Commissioner of Income Tax (Appeals) on the ground that the directions given in the appeal order is as per provisions of law. Further aggrieved, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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