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    <title>2023 (6) TMI 1283 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s direction for de-novo verification of TDS deposits due to a mismatch in Form No. 26AS, dismissing the appeal and instructing the Assessing Officer to pass an order within six months. The judgment did not provide detailed discussion on the denial of interest liability under sections 234B/234C. The Assessing Officer was directed to verify the TDS deposit amount in consultation with the AO-TDS of the employer within six months.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439709</link>
      <description>The Tribunal upheld the CIT(A)&#039;s direction for de-novo verification of TDS deposits due to a mismatch in Form No. 26AS, dismissing the appeal and instructing the Assessing Officer to pass an order within six months. The judgment did not provide detailed discussion on the denial of interest liability under sections 234B/234C. The Assessing Officer was directed to verify the TDS deposit amount in consultation with the AO-TDS of the employer within six months.</description>
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