TMI Blog2013 (11) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... Del / 2012, ITA No.3911/Del / 2012, ITA No.3920/Del / 2012, ITA No.3921/Del / 2012, ITA No.3912/Del / 2012, ITA No.3914/Del / 2012, ITA No.3913/Del / 2012, ITA No.3916/Del / 2012, ITA No.3917/Del / 2012, ITA No.3915/Del / 2012, ITA No.39 - - - Dated:- 27-9-2012 - Shri S. V. Mehrotra And Shri A. D. Jain,JJ. For the Petitioner : Shri Satpal Singh, Sr. DR For the Respondent : None ORDER Per Bench All these appeals have been filed by the Department against the separate orders of Ld. CIT (A)- XXX, (TDS) dated 25.05.2012. 2. Since common issue is involved in all the appeals, therefore, for the sake of convenience common order is being passed. The assessee had filed adjournment application in ITA.Nos. 3915, 3916, 3917(A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rreached his jurisdiction in issuing direction to the Assessing Officer in a Non-est appeal. 3. The Ld. CIT (A) has also erred in fixing the time limit of two months for rectification of the order passed by the Assessing Officer u/s 200 A of the Income Tax Act, 1961 and directing him to do correction manually. The provisions of the Income Tax Act, 1961 do not permit the Assessing Officer to make any correction in the e-TDs returns filed by the deductor assessee as he has been provided with very limited powers to modify the data in the e-TDS return to which the deductor assessee is not authorized and which also needs verification at his end. 4. The Ld. CIT (A) has further erred in issuing direction to the Assessing Officer for rectificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tifying these orders and listening to the grievances of the appellant. As per the new computerized procedure, the appellant should go to NSDL website www.tin.nsdl.com and file correction statement or deficient data there. There is no access of Assessing Officer (TDS) to above NSDL site. He can generate final demand notice u/s 156, and orders u/s 200A /201(1) /201(1A) after getting instructions from higher authorities. The appellant can file correction statement any number of times is this process in NSDL site. When his all alternatives are exhausted, he should give his calculation of 201 (1) tax deducted from payments to deductee and interest u/s201(1A) to Assessing Officer (TDS) and pay the final tax and interest accordingly. Then he c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
