2012 (10) TMI 365

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....ishra, Adv. Department by: Mrs. Shumana Sen, Sr. D.R. Assessee by : None Department by: Mrs. Sushma Singh, C.I.T. (D.R.) Assessee by : Sh. Shailesh Gupta, Adv. ORDER PER BENCH This bunch of 25 appeals is by the Revenue, challenging separate orders of the Ld. Commissioner of Income Tax (A) on the ground that the impugned order is perverse and erroneous on facts and circumstances of the case.....

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....unds raised by submitting that the Ld. Commissioner of Income Tax (A) erred in granting directions to the Assessing Officer and further erred in fixing time limit of two months for rectification of the order passed by the Assessing Officer. 4. On the other hand, ld. Counsels for the assessee as applicable to the respective appeals, defended the impugned order by submitting that even if the appeal....

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....g Officer and rectify the order u/s. 200A/154 of the I.T. Act with the Assessing Officer and after rectification, pay the tax and interest if any, after rectification. The AO (TDS) should give appeal effect to these orders within 2 months of receipt of the order immediately by issuing necessary notices u/s. 154 of the Act to the appellant and rectifying the orders as per law. If the rectification ....

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.... Income Tax (A) has merely remanded the issue back to the file of Assessing Officer, therefore, there is no justification to interfere with the order, the same is upheld. However, the Assessing Officer is directed to decide the issue afresh in accordance with law after providing due opportunity of being heard to the respective assesses. The assesses are at further liberty furnish evidence, if any,....