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2013 (7) TMI 378 - AT - Income TaxNon deduction of TDS on Interest payment on unsecured loans, Payment of salary (AY 2001-02 only), Payment of professional fees & Payment to contractors - reopening of assessment - AO worked out the demand and interest payable on account of the defaults u/s 201(1) & 201(1A) - assessee contested against demand as barred by limitation - CIT(A) deleted the addition - Held that:- CIT(A) in the appeals under consideration, orders u/s 201(1) and 201(1A) for the FY 2000-01 to 2002-03 to the assessment years 2001-02 to 2003-04 were passed on 28/02/2008 i.e. beyond a period of 4 years from the end of the respective financial years. Therefore no infirmity in the order of the CIT(A) in cancelling the orders passed by the AO u/s 201(1) and 201(1A) and deleting the demands raised consequentially. In favour of assessee.
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