2012 (10) TMI 516

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.... filed by the department against the common order of the learned CIT (A)-XXX, New Delhi dated 15.05.2012, in the cases of different assesses, as above. 2. The department in all these appeals has taken common grounds that the order of the ld. CIT (A) is perverse and erroneous on the facts and circumstances of the case because the ld. CIT (A), on the one hand, has dismissed the appeal of the dedu....

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....n paragraph 1 of his order, he has given a direction to the Assessing Officer that appeal effect should be given within two months of the receipt of the order; and that therefore, the order of the ld. CIT (A) is self-contradictory. 5. After hearing the Ld. DR and perusing the material on record, it is seen that the issues involved in these appeals are covered by the recent decision of the co-or....

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....s pointed out that there were certain mistakes committed by the A.O. (TDS) while taking the view that there was delay in deposit of TDS. In the grounds of appeal, the assessee has pointed out that there is no delay in the deposit of the TDS by the assessee. In view of the above, we are of the opinion that the proper course for the assessee would have been to file the rectification petition under S....