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2016 (3) TMI 285 - GUJARAT HIGH COURT

2016 (3) TMI 285 - GUJARAT HIGH COURT - TMI - Non deduction of tds - challenge to the notices / summonses issued u/s 201 - period of limitation for passing an order u/s 201 - Limitation under section 201(3)(i) - whether notices initiating assessment proceedings were without jurisdiction as being barred by limitation? - Held that:- Present case relates to financial year 2008-2009. The petitioner had filed statements as required under section 200 of the Act. The limitation for initiating proceedin .....

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Act No.2 of 2014 came into force with effect from 28th May, 2012. The impugned notice, therefore, is clearly barred by limitation and, therefore, cannot be sustained. See Tata Teleservices v. Union of India (2016 (2) TMI 414 - GUJARAT HIGH COURT ) - Decided in favour of assessee - Special Civil Application No. 18383 of 2015 - Dated:- 23-2-2016 - Harsha Devani And G R Udhwani, JJ. For the Appellant : Mr R K Patel, Adv For the Respondent : Mrs Mauna M Bhatt, Sr Standing Counsel ORDER ( Per : Hono .....

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2009-2010 as being barred by limitation and, therefore, being wholly without jurisdiction. 3. The petitioner is a company engaged in the business of manufacturing and selling pharmaceutical products. The petitioner was regularly filing income-tax returns and complying with the provisions in respect of TDS (Tax Deducted at Source). The second respondent issued the impugned notice to the petitioner under section 201(1)/201(1A) of the Act deeming the petitioner to be an "assessee in default&qu .....

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he order under section 201(1) of the Act has expired on 1st April, 2012 and as such, the proceedings became time barred on 1st April, 2012 and hence, no orders can be passed as on date under the Act. Therefore, the impugned notices initiating assessment proceedings are without jurisdiction as being barred by limitation. 4. Mr. R.K. Patel, learned advocate for the petitioner invited the attention of the court to an unreported decision of a Division Bench of this court rendered in the case of Tata .....

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would be squarely applicable in the facts of the present case, inasmuch as, the petitioner had filed TDS statements under section 200 of the Act and hence, the limitation under section 201(3)(i) of the Act had already expired on 31st March, 2012 and hence, the petition deserves to be allowed. 5. On the other hand, Mrs. Mauna Bhatt, learned senior standing counsel for the respondent is not in a position to dispute the aforesaid position of law. 6. This court in Tata Teleservices v. Union of India .....

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s for F.Y.2007-08 and 2008-09 had become time barred and/or for the aforesaid financial years, limitation under section 201(3)(i) of the Act had already expired on 31/3/.2011 and 31/3/2012, respectively, much prior to the amendment in section 201 as amended by Finance Act, 2014 and therefore, as such a right has been accrued in favour of the assessee and considering the fact that wherever legislature wanted to give retrospective effect so specifically provided while amending section 201(3)(ii) o .....

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