https://www.taxtmi.com/caselaws?id=235220 The Appellate Tribunal upheld the CIT(A)'s decision to cancel the orders passed by the AO under sections 201(1) and 201(1A) for the assessment years 2001-02, 2002-03, and 2003-04. The Tribunal found that the orders were time-barred as they were passed beyond the four-year limitation period, based on the precedent set in the AP State Civil Supplies Corporation case. Consequently, the demands raised on account of defaults in TDS payments were deleted, and all three appeals were dismissed. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 07 Jun 2013 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235220 The Appellate Tribunal upheld the CIT(A)'s decision to cancel the orders passed by the AO under sections 201(1) and 201(1A) for the assessment years 2001-02, 2002-03, and 2003-04. The Tribunal found that the orders were time-barred as they were passed beyond the four-year limitation period, based on the precedent set in the AP State Civil Supplies Corporation case. Consequently, the demands raised on account of defaults in TDS payments were deleted, and all three appeals were dismissed. Case-Laws Income Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235220