2013 (11) TMI 666

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....12, ITA No.3915/Del / 2012, ITA No.39 - -<br>Income Tax<br>Shri S. V. Mehrotra And Shri A. D. Jain,JJ. For the Petitioner : Shri Satpal Singh, Sr. DR For the Respondent : None ORDER Per Bench All these appeals have been filed by the Department against the separate orders of Ld. CIT (A)- XXX, (TDS) dated 25.05.2012. 2. Since common issue is involved in all the appeals, therefore, ....

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....gainst order u/s 200 A of the Income Tax Act. However he has given certain directions in the order and has required the Assessing Officer to comply with them within two months of the receiving of the order. Department is primarily aggrieved by these directions and has taken following grounds: "1. The order of LD. CIT (A) is perverse and erroneous on the facts and circumstances of the case. The ....

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....do not permit the Assessing Officer to make any correction in the e-TDs returns filed by the deductor assessee as he has been provided with very limited powers to modify the data in the e-TDS return to which the deductor assessee is not authorized and which also needs verification at his end. 4. The Ld. CIT (A) has further erred in issuing direction to the Assessing Officer for rectification of....

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....corrections statement before the Assessing Officer (TDS), coordinate and cooperate with the Assessing Officer and after rectification, pay the tax and interest if any, after rectification. The Assessing Officer (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 order....