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2023 (7) TMI 462 - AT - Income TaxValidity of order passed u/s 201(3)(i) - period of limitation - Short deduction of tds - HELD THAT:- There is no dispute that the order was framed on 30.03.2018 and the impugned financial year 2010-11. It is true that amendments has been brought in the statue w.e.f. 01.10.2014 but in our considered opinion the said amendment is prospective as was held in the case of Connaught Plaza Restaurants P. Ltd. [2022 (1) TMI 409 - ITAT DELHI] Thus we hold that the order is barred by limitation and is liable to be quashed. Appeal of assessee allowed.
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