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2017 (7) TMI 694 - HC - Income TaxLevy of interest under Sections 201 (1) and 201 (1A) - prescribed time limit for invoking provisions of Section 200 and Section 201 - default in non-deduction of TDS relates to A.Y. 1994-95 while ultimate order of demand was passed in March 2002 - period of limitation - Held that:- The question, whether any specific period of limitation like a statutory period can be applied in such a case when no time limit has been provided by legislature in a particular statute, has been considered by this Court in detail in M/s Mass Awash Private Limited Vs. Commissioner of Income Tax (International Taxation) [2017 (7) TMI 664 - ALLAHABAD HIGH COURT]. We find that both the substantial questions of law formulated above have to be answered in favour of Revenue and against Assessee. However, delay occurred in passing order under Section 201(1) and 201(1A) of Act, 1961, whether justified or not is a question of fact which has to be examined independently on the basis of facts of each individual case.In the present case, this aspect has not been looked into by Tribunal in the light of judgment bove, we, therefore, remand the matter to Tribunal and direct that it shall consider this aspect
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