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2018 (4) TMI 316 - AT - Income TaxDefault u/s 201/ 201(1A) - assessee in default - non deduction of tds - whether order passed beyond the time limit allowed u/s 201(3) - Held that:- Order passed under section 201(1) and 201(1A) having been passed after expiry of two years from the financial year wherein the TDS statements were filed by the assessee under section 200 of the Act, is barred by limitation, hence, has to be declared as null and void. - Decided in favour of assessee.
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