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    <title>2019 (5) TMI 528 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed all appeals by the assessees on March 22, 2019. The CIT(A) erred in declaring the TDS returns as non est, as his authority was limited to the levy of fees under Section 234E. The Tribunal held that the CIT(A) exceeded his powers by declaring the returns invalid, directing the deletion of such conclusion and ruling in favor of the assessees.</description>
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      <description>The Tribunal allowed all appeals by the assessees on March 22, 2019. The CIT(A) erred in declaring the TDS returns as non est, as his authority was limited to the levy of fees under Section 234E. The Tribunal held that the CIT(A) exceeded his powers by declaring the returns invalid, directing the deletion of such conclusion and ruling in favor of the assessees.</description>
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