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2019 (1) TMI 1269 - AT - Income TaxOrder passed beyond the time limit prescribed u/s 201 (3)- 'assessee in default’ for failure to deduct the tax at any time after the expiry of two years from the end of the financial year in which statement as prescribed u/s 200 - Held that:- In the present case, it could be 31 March 2009 for first three quarters and 31 March 2010 for quarter no four of F Y 2006 – 07. Apparently, the order is made by the AO on 28.03.2011. Section 201(3) also has proviso where the time limit for the financial year commencing of year before first day April 2007 is up to 31 March 2011. Apparently, the order of the AO is made on 28.03.2011. The assessee has also submitted Circular No. 5/2010, which provides that such proviso; apply only in those cases where TDS proceedings are pending before the tax authorities. It is also a fact that this argument raised before the ld CIT(A) have not been adjudicated and it is also not known whether any proceeding are pending before the tax authorities for applicability of proviso to section 201(3) of the Act. In view of this we set aside the ground number 2 of the appeal to the file of the CIT(A) to decide the above argument of the assessee whether the order passed by the ld AO is barred by limitation or not.
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