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of <h1>SC dismisses Special Leave Petition, condones delay, disposes of pending applications.</h1> <h3>The Asstt. Commissioner Of Income Tax (TDS) & Another Versus Tata Teleservices Ltd.</h3> SC dismissed the Special Leave Petition after condoning the delay, disposing of any pending applications. - The Asstt. Commissioner Of Income Tax (TDS) & ... Validity of the action initiated u/s 201(1) and 201(1A) - non-deduction of tax at source for periods earlier than four years prior to 31st March, 2011 - Held that:- SLP dismissed. HC order confirmed [2016 (8) TMI 509 - DELHI HIGH COURT] HC has held Circular 5 of 2010 of CBDT clarifying that the proviso to Section 201(3) of the Act was meant to expand the time limit for completing the proceedings and passing orders in relation to ‘pending cases’. The said proviso cannot be interpreted to initiate proceedings for declaring an Assessee to be an Assessee in default under Section 201 for a period earlier than four years prior to 31st March, 2011. The notices impugned in the present petitions issued by the Department seeking to initiate proceedings against the Petitioners for declaring them to be Assessee in default under Section 201(3) hereby quashed. - Decided in favour of assessee. The Supreme Court dismissed the Special Leave Petition after condoning the delay. Any pending applications were disposed of accordingly.
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