Assessment Order Void for Late Issuance: Non-Deduction of TDS Order Exceeds Two-Year Limit, Lacks Jurisdiction.

Assessee in Default for non deduction of TDS - period of limitation - 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. - AT .....

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