https://www.taxtmi.com/caselaws?id=346418 The Tribunal overturned the decision of the lower authorities and allowed the appellant's appeal regarding the treatment of the appellant as "assessee in default" for non-deduction of TDS under sections 201(1)/201(1A) of the Income Tax Act. Relying on the Delhi High Court's precedent, the Tribunal held that the order exceeded the reasonable time limit of 4 years for initiating proceedings under sections 201/201(1A), rendering it invalid. As a result, the appellant's appeal was granted, and the stay petition for demand was dismissed. en-us Fri, 23 Jun 2017 00:00:00 +0530 Fri, 11 Aug 2017 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346418 The Tribunal overturned the decision of the lower authorities and allowed the appellant's appeal regarding the treatment of the appellant as "assessee in default" for non-deduction of TDS under sections 201(1)/201(1A) of the Income Tax Act. Relying on the Delhi High Court's precedent, the Tribunal held that the order exceeded the reasonable time limit of 4 years for initiating proceedings under sections 201/201(1A), rendering it invalid. As a result, the appellant's appeal was granted, and the stay petition for demand was dismissed. Case-Laws Income Tax Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346418