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2016 (5) TMI 215 - AT - Income TaxTDS u/s 194H - whether the proceedings initiated by the DCIT(TDS) are barred by limitation or not? - Held that:- the statute prescribes that the proceedings u/s 201 can be initiated by the TDS office within the period of 2 years from the end of the financial year in which statement referred to in sec.200 is filed or in cases where no statement is filed, within the period of 6 years from the end of the relevant financial year. In this case, the financial year involved is 2002-03 and no statements u/s 200 were filed. Therefore, the order u/s 201 should have been passed on or before 31/3/2009. In this case, order u/s 201(1) was passed on 28/5/2009. Thus the proceedings are barred by limitation. It is trite law that orders passed after the period of limitation cannot be sustained in the eyes of law. Accordingly, we hold that the order passed by the DCIT(TDS) is barred by limitation and cannot be sustained in the eyes of law. - Decided in favour of assessee
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