https://www.taxtmi.com/caselaws?id=358205 The Tribunal declared the order passed under sections 201(1) and 201(1A) as null and void, finding it time-barred under section 201(3). The issue of the assessee being an assessee in default under section 194C was not conclusively addressed, leaving it open for future consideration. The demand validity issue regarding payees including receipts in their income tax returns was not decided due to the focus on the limitation aspect. The Tribunal partially allowed the assessee's appeal. en-us Wed, 28 Mar 2018 00:00:00 +0530 Sat, 07 Apr 2018 07:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358205 The Tribunal declared the order passed under sections 201(1) and 201(1A) as null and void, finding it time-barred under section 201(3). The issue of the assessee being an assessee in default under section 194C was not conclusively addressed, leaving it open for future consideration. The demand validity issue regarding payees including receipts in their income tax returns was not decided due to the focus on the limitation aspect. The Tribunal partially allowed the assessee's appeal. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358205