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2022 (8) TMI 746 - AT - Income TaxDemand u/s 201(1)/ 201(1A) - period of limitation - non deduction of TDS u/s 192 on re-imbursement made under Leave Fare Concession (‘LTD’) scheme of the State Bank of India to employees who have carried out circuitous tour, covering foreign destination was considered as part of taxable income of those employees - contention of Ld. Counsel for the assessee is that the order of assessment passed is beyond jurisdiction of the AO on account of being passed after prescribed period of limitation - HELD THAT:- It can be appreciated that Ld CIT(A) has fallen in factual error in mentioning wrong dates of filing statement and thereby holding applicability of amended provisions. He considered the date of filing correctional statement to invoke the amended provisions which had come in to effect from 1/10/14. It can be observed that there is no dispute to the fact that in regard to present appellants, for assessment year 2010-11 summons were issued in January 2018 and the assessment orders u/s 201(1)/ 201(1A) of the Act have been passed on 30rd or 31st March 2018. There is no doubt that Section 201(3) of the Act provides that the assessment orders under sub section 1 of Section 201 against assessee in default for failure to deduct the whole or any part of the tax from a person resident in India can be passed before expiry of two years from the end of financial year in which the payment is made. Judgment of Hon’ble Gujarat High Court in Tata Teleservices vs. Union of India [2016 (2) TMI 414 - GUJARAT HIGH COURT] relied by Ld. Counsel for appellant has held that Section 201(3) as amended by Finance Act (no. 2) of 2014 shall not be applicable retrospectively. The distinction attempted to be brought by Ld. Sr. DR by submitting that under the un-amended sub section 3 of Section 201 there were two clauses and first clause provided two years limitation was in case where statement of TDS were filed and there was limitation of six years where no such statement is filed and has no foundation because in the present case admittedly the statement was filed by the assessee and the question was only with regard to the issue if TDS was required to be deducted in cases involving payment of LTC reimbursements to employees who had taken circuitous routes involving travel abroad to one or more domestic destinations. There is no doubt in the mind of Bench that the impugned order of assessment passed was without jurisdiction as the same was passed beyond the limitation period of two years and accordingly the ground no. 1 as raised stands allowed in favour of the assessee declaring assessment order to be void ab initio requiring no further determination of issues.
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