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2020 (7) TMI 643 - AT - Income TaxAssessee in Default for non deduction of TDS - Validity of order u/s 201(1) and 201(1A) - period of limitation - HELD THAT:- As decided in TATA TELESERVICES VERSUS UNION OF INDIA & 1 [2016 (2) TMI 414 - GUJARAT HIGH COURT] section 201(3) has amended by Finance Act No. 2 of 2014 shall not be applicable retrospectively and therefore, no order u/s 201(1) could be passed for which limitation had already expired prior to amended section 201(3) as amended Finance Act 3 of 2014 came into force. In the present case order should have been passed before two years from the end of the financial year in which the statement [ TDS Statements] are filed or four years from the end of the financial year in which payment is made - statement of TDS was required to be filed on or before 30.06.2009 and therefore, the time limit as per the 201(3)(i) expires by 31.03.2012. Further as per 201(3)(ii) such time limit expires on 31.03.2013 - that to the assessee the time limit prescribed u/s 201(3)(i) applies as assessee has filed its statement of TDS. Therefore, as the impugned order is passed on 29.03.2016, it is barred by limitation. - Decided in favour of assessee.
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