2012 (10) TMI 813

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..... nt by: Shri RL Garg, C.A.   Respondent by : Shri Sudhir Sharma, C.A.   O R D E R   PER BENCH   These four appeals are filed by the Revenue, pertaining to different assesses and are represented by different Counsels. As the issue arising in all the four Revenue appeals is same, for the sake of convenience they are heard together and disposed of by way of this common order. .....

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..... r passed an order under Section 154 accepting the submission of the assessee and determining the demand at 'nil'. 4. On the original intimation under Section 200A of the Income Tax Act, 1961, the assessee has filed an appeal before the Commissioner of Income Tax (Appeals), New Delhi. The Commissioner of Income Tax (Appeals) dismissed the appeal of the assessee. While doing so he advised the asses .....

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..... issioner of Income Tax (Appeals), while dismissing the appeal of the assessee as not maintainable, erred in giving directions to the Assessing Officer to take corrective action. 5. After hearing rival contentions we hold that the issue raised by the Revenue is an academic question as the Assessing Officer has already rectified his orders passed under Section 200A of the Income Tax Act, 1961. Ther .....

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