https://www.taxtmi.com/caselaws?id=440189 The Tribunal allowed the appeal against the order of the CIT(A)-38, Delhi for A.Y. 2011-12, holding it as time-barred under section 201(3)(i) of the Act. The order directing TDS payment on CAM charges was quashed due to exceeding the limitation period, with the Tribunal ruling in favor of the appellant based on a similar case precedent. The onus of verifying tax details was deemed the department's responsibility, leading to the appeal's allowance without discussing the case's merits. The order was pronounced on 31.05.2023. en-us Wed, 31 May 2023 00:00:00 +0530 Wed, 12 Jul 2023 10:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440189 The Tribunal allowed the appeal against the order of the CIT(A)-38, Delhi for A.Y. 2011-12, holding it as time-barred under section 201(3)(i) of the Act. The order directing TDS payment on CAM charges was quashed due to exceeding the limitation period, with the Tribunal ruling in favor of the appellant based on a similar case precedent. The onus of verifying tax details was deemed the department's responsibility, leading to the appeal's allowance without discussing the case's merits. The order was pronounced on 31.05.2023. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440189