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2022 (11) TMI 1057 - AT - Income TaxDefault u/s 201(1) r.w.s 201(1A) - time period for passing order u/s 201 - limitation period as prescribed u/s 201(3) - HELD THAT:- We find that statement of quarterly Nos.1 to 4 for assessment year 2008-09 is filed by assessee on 15.07.2008, 27.10.2008, 30.01.2009 and 22.05.2009 respectively. Admittedly, the last statement of last quarter (Q4) was furnished by assessee on 22.05.2009 a time period for passing assessment order under section 201(1A) as per the time period for passing order at the relevant period, was two years from the end of financial year in which statement under section 200 was filed. Since the last statement was filed by assessee on 22.05.2009, the Assessing Officer / DCIT(TDS) could pass the order upto 31.03.2012. However, the Assessing Officer / DCIT(TDS) passed assessment order on 30.03.2016, which is apparently barred by period of limitation. We find that similar view was taken by Co-ordinate Bench of this Tribunal in the case of State Bank of India Vyara Branch [2020 (4) TMI 430 - ITAT SURAT] and ITAT Mumbai Benches in the case of Sodexo SVC India Pvt. Ltd. [2019 (4) TMI 310 - ITAT MUMBAI] Hon'ble ITAT Mumbai Benches in the case of Sodexo SVC India Pvt. Ltd. [2019 (4) TMI 310 - ITAT MUMBAI] while considering the similar objection of Revenue held that such correction was in the form of rectification was very meager which were pitted in the information like PAN or the details of authorized signatory or details of CFO of the assessee. Such changes have no bearing on the amount on TDS / or deposited or likely to be deposited with this Revenue. Such correction made by way of rectification are negligible. Therefore, we do not find any substance in the submission made by Ld. Sr- DR for the Revenue. Therefore, the appeal of assessee is allowed on legal position / additional ground of appeal.
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