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6.7 Ground no,9:-That the Quarterly return of TDS was filed by the deductor company for the relevant financial years in question and TDS was deducted under the salary head as per the provision of section 192B of the I.T.Act, 1961 and TDS was deposited with interest and employee detail was uploaded with the Quarterly return of TDS. Detail can also be verified by accessing the data from the NSDL site, A.O. has not bothered to verify the details and fact by accessing the NSDL site. Details of TDS (including interest there on) under section 192B for the relevant financial year i.e. 2009-10 & 2010-11 are hereby enclosed in the paper book. No action is required under this ground.

10. We do not find any infirmity in the order of ld CIT(A) and none has been pointed out by the ld DR. in view of this we confirm the order of ld CIT(A) in deleting the demand of Rs. 5245174/- . In the result Ground No. 2 to 5 of the appeal of the revenue are dismissed.

11. Ground No. 6 of the appeal of the revenue is against the direction ld CIT(A) to the Assessing Officer to verify the detail by accessing the data from NSDL site and verify if there is any short deduction or nonpayment of tax and then charge interest if any. The ld DR could not explain to us how revenue is aggrieved by the direction of ld CIT(A). according to us the ld CIT(A) has protected the interest of revenue. Therefore, we dismiss ground No. 6 of the appeal of the revenue.