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Income Tax Commissioner (Appeals) can't order Assessing Officer to fix errors without an appeal u/s 246A for Section 200A orders.

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....CIT(A) has no power to issue directions to AO for rectification when no appeal is filing u/s 246A against the order u/s 200A - error in computerized intimation as short deduction / short payment/ late payment and interest thereon - AT....

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