TMI Blog2016 (5) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... r u/s 201(1) was passed on 28/5/2009. Thus the proceedings are barred by limitation. It is trite law that orders passed after the period of limitation cannot be sustained in the eyes of law. Accordingly, we hold that the order passed by the DCIT(TDS) is barred by limitation and cannot be sustained in the eyes of law. - Decided in favour of assessee - ITA No. 352/Bang/2012 - - - Dated:- 29-4-2016 - Shri Vijay Pal Rao, Judicial Member And Shri Inturi Rama Rao, Accountant Member For the Appellant : Shri B.K.Manjunath, CA. For the Respondent : Shri Sunil Kumar Agarwala, JCIT (DR) ORDER Per Inturi Rama Rao, AM This is an appeal filed by the assessee directed against the order of the ld. CIT(A)-II, Bangalore, dated 23/12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts paid were not for any work done . 7) The learned Commissioner of Income-tax (Appeals) erred in not cancelling the order of the AO as being barred by limitation. 8) The learned authorities below erred in confirming the Interest levied u/s 201(1A), when there is no requirement to deduct tax at source and the assessee was not in default. 9) All the grounds are without prejudice to each other. 10) For the above and other grounds and reasons which may be submitted during the course of hearing of this appeal, the assessee requests that the appeal be allowed as prayed and justice be rendered. 3. Briefly facts of the case are that the appellant is a company duly incorporated under the provisions of the Companies Act, 1956. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, he upheld the levy of interest u/s 201(1A) of the Act. 5. Being aggrieved by this order of the CIT(A), assesseecompany is before us in the present appeal. 6. Learned AR of the assessee-company submitted that without going into merits of the issue, the proceedings initiated by the DCIT(TDS) are barred by limitation. Learned AR of the assessee has drawn our attention to ground No.7 raised by the assessee-company. On the other hand, learned Departmental Representative relied upon the orders of the lower authorities. 7. We heard the rival submissions and perused material on record. The issue in appeal is to be adjudicated, whether the proceedings initiated by the DCIT(TDS) are barred by limitation or not? The provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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