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    <title>2012 (10) TMI 516 - ITAT, DELHI</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decision that the assessee&#039;s appeals were not maintainable against the order under section 200A of the IT Act, 1961. The Tribunal expunged the direction for the Assessing Officer to give appeal effect but allowed the assessee to file a rectification petition under Section 154 to modify the order. The department&#039;s appeals were deemed allowed for statistical purposes, with directions for prompt action by the Assessing Officer on rectification applications. The judgment was pronounced on 12.10.2012.</description>
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      <title>2012 (10) TMI 516 - ITAT, DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=217578</link>
      <description>The Tribunal upheld the CIT (A)&#039;s decision that the assessee&#039;s appeals were not maintainable against the order under section 200A of the IT Act, 1961. The Tribunal expunged the direction for the Assessing Officer to give appeal effect but allowed the assessee to file a rectification petition under Section 154 to modify the order. The department&#039;s appeals were deemed allowed for statistical purposes, with directions for prompt action by the Assessing Officer on rectification applications. The judgment was pronounced on 12.10.2012.</description>
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