https://www.taxtmi.com/caselaws?id=302879 The Tribunal held that orders passed under Section 201(1) & 201(1A) beyond the statutory limitation period were invalid, citing precedents. The Tribunal differentiated between financial year-specific and quarter-specific orders for TDS statements, declaring some orders time-barred. As the primary issue of limitation was decisive, the merits of treating the assessee as default under Section 201 were not extensively discussed. Consequently, the appeals were partly allowed based on the limitation issue, emphasizing compliance with statutory time limits for such orders. en-us Thu, 25 Jul 2019 00:00:00 +0530 Thu, 23 Jun 2022 09:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302879 The Tribunal held that orders passed under Section 201(1) & 201(1A) beyond the statutory limitation period were invalid, citing precedents. The Tribunal differentiated between financial year-specific and quarter-specific orders for TDS statements, declaring some orders time-barred. As the primary issue of limitation was decisive, the merits of treating the assessee as default under Section 201 were not extensively discussed. Consequently, the appeals were partly allowed based on the limitation issue, emphasizing compliance with statutory time limits for such orders. Case-Laws Income Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302879