2018 (3) TMI 1446

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....R For the Respondent : Shri T. P. Kar, FCA ORDER Per Shri A.T.Varkey, JM This appeal filed by the revenue is against the order of Ld. CIT(A)-4, Kolkata dated 08.09.2016 for AY 2009-10. 2. The main grievance of the revenue is against the action of the Ld. CIT(A) in directing the AO (TDS) to re-examine the rectification petition of the assessee which according to revenue, the Ld. CIT(....

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...."Act") before the CPC, Bangalore which was summarily rejected on the ground that there was change in gross total income in the rectification petition filed by the assessee and that there was no mistake apparent from record. According to the assessee, it is carrying on the business of I. T enabled services since its inception and it exports 100% of its product/services as it is registered with the ....

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....been ascertained at Rs. 8,15,077/- but at the end there is a liability shown as payable for Rs. 15,39,567/-. It was also pointed out in the 154 rectification petition that the total dividend distribution tax ascertained was Rs. 9,34,725/- and, therefore, the balance should be shown as nil balance payable. However, column no. 72 thereof is showing Rs. 9,34,725/- is payable so, these mistakes/anomal....

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....lly. Later, it was processed by CPC, Bangalore on 20.10.2010 wherein the assessee came to know that it has not claimed exemption u/s. 10B of the Act and there were few other mistakes/anomalies which the assessee has brought to the notice of the AO by filing revised return as well as rectification petition u/s. 154 of the Act. It has been summarily rejected by the AO by stating that there was a cha....