TMI Blog2007 (1) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals. The common grounds of all these appeals are as under : "The learned Commissioner of Income-tax (Appeals)-XXV, Mumbai ["the CIT(A)"] erred in confirming the order passed by the Deputy Commissioner of Income-tax, TDS Circle-I, Mumbai (for brevity, "Assessing Officer") levying interest under section 201(1A) of the Act by treating the appellant as an assessee in default in respect of non-deduction/short-deduction under section 201(1) of the Act. The CIT(A) failed to appreciate and ought to have held that before section 201(1A) can apply, the applicability of section 201(1) has to be established and that on the facts and circumstances of the case, the appellant could not lawfully be asked to pay or make good any tax allegedly not de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003] 86 ITD 791 (Mum.) and in case of Wockhardt Life Sciences Ltd. [IT Appeal No. 3625 (Mum.) of 2002] for assessment year 1999-2000 vide its order dated 8-6-2005 have decided the issues in favour of the assessee. It was further submitted that the orders of the Assessing Officer were barred by limitation as there were passed beyond four years time. It was further submitted that on merit also the identical issue has been decided in favour of assessee. Attention of the Bench was drawn on copies of order of the Tribunal placed on record. Therefore, it was submitted that the appeals of the present assessee should be allowed in view of the orders of the Tribunal for the sake of consistency. The ld. DR on the other side firstly placed relian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was therefore, submitted that there are plethora judgments by the Tribunal regarding time limitation and they have not taken into consideration by the Tribunal while deciding the appeal of Gujrath Ambuja Cement Ltd. It was further submitted that as per the information, the Gujrath Ambuja Cement Ltd. has filed Miscellaneous Application again, which is pending before the Tribunal for disposal. In view of these arguments, it was submitted that earlier orders of the Tribunal, which are of later dated should be considered while deciding the present appeals. 3. We have heard rival submissions and considered them carefully. We have also taken into consideration the various decisions of the Tribunal relied upon by both the parties. After consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also held that the assessee is liable to interest under section 201(1A). CIT(A) confirms the action of the Assessing Officer. The Tribunal after considering the various case laws i.e., in case of Raymond Woollen Mills ( supra ), in case of Sahara Airlines Ltd. v. Dy. CIT [2002] 83 ITD 11 (Delhi) and in case of Mitsubishi Corpn. v. Dy. CIT [2003] 85 ITD 414 (Delhi) held that if the notices are issued beyond the period of four years then the order passed by Assessing Officer is void ab initio. The decision of the Hon ble Supreme Court in case of State of Gujarat v. Patel Raghav Nath AIR 1969 SC 1297 and in case of S.B. Gurbaksh Singh v. UOI AIR 1976 SC 1115 where it has been held that the proceedings should be initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated beyond the four years limitations as information was received with the GDR issue was brought in 1994 whereas, proceedings under sections 201(1) and 201(1A) were initiated in the orders of the 2000. Following the earlier decisions of the Tribunal, which were decided, by following the decision of the Apex Court, we hold that proceedings initiated in the present case are also barred by limitations. Accordingly, all these orders are liable to be quashed. Accordingly we cancelled all the orders. 5. Regarding the decision relied upon by ld. DR in case of Gujrath Ambuja Cement Ltd. , we find that the order of the Tribunal has already been recalled partially and it was informed that regarding the ground No. 2 on which the order ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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