https://www.taxtmi.com/caselaws?id=217822 The Appellate Tribunal ITAT, Delhi upheld the CIT (A)'s decision that appeals against orders u/s 200A of the IT Act were not maintainable. The Tribunal deemed the department's appeals dismissed for statistical purposes, following the principle that rectification petitions under Section 154 should be filed for correcting errors in such orders. The Tribunal expunged contradictory directions by the CIT (A) and advised the assessee to file a rectification petition for modifying the order u/s 200A. The decision was based on the inapplicability of appeals against orders u/s 200A, as established in a previous case. en-us Fri, 19 Oct 2012 00:00:00 +0530 Thu, 25 Oct 2012 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217822 The Appellate Tribunal ITAT, Delhi upheld the CIT (A)'s decision that appeals against orders u/s 200A of the IT Act were not maintainable. The Tribunal deemed the department's appeals dismissed for statistical purposes, following the principle that rectification petitions under Section 154 should be filed for correcting errors in such orders. The Tribunal expunged contradictory directions by the CIT (A) and advised the assessee to file a rectification petition for modifying the order u/s 200A. The decision was based on the inapplicability of appeals against orders u/s 200A, as established in a previous case. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217822