TMI BlogDemand of Short deduction of TDS through rectification order u/s 154 - CIT(A) dismissed the appeals of...Demand of Short deduction of TDS through rectification order u/s 154 - CIT(A) dismissed the appeals of the Assessee without realizing that the order u/s.154 of the Act was passed by the ACIT-CPC-TDS and not on any application filed by the Assessee. - if the CIT(A) is of the view that the issue was debatable then the order u/s.154 of the Act should have been cancelled by him. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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