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2022 (2) TMI 78 - AT - Income TaxValidity of order u/s 201(1)/201(1A) - period of limitation - HELD THAT:- We consider that the order u/s 201(1) of the Act ought to have been passed by 31st March, 2014 i.e within 2 years from the end of the financial year in which the statement was filed however, the impuged order has been passed to 26th March, 2018, therefore, the limitation period as per the pre-amended provision had already expired, therefore, we do not find any infirmity in the decision of the ld. CIT(A). Accordingly, the appeal of the revenue stand dismissed.
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