https://www.taxtmi.com/caselaws?id=448665 The ITAT Delhi allowed the assessee's appeal regarding an order under sections 201(1) and 201(1A) of the Income Tax Act. The assessee filed TDS returns on 07.05.2013, but the AO passed the order on 31.10.2019, deeming the assessee as assessee-in-default for non-deduction of TDS. The Tribunal held that the order was barred by limitation, as it should have been passed within two years from the end of the financial year when the section 200 statement was filed, i.e., by 31.03.2015. Following precedent in Cantabil Retail India Ltd., the Tribunal ruled the order was time-barred and allowed the appeal. en-us Wed, 06 Dec 2023 00:00:00 +0530 Fri, 26 Jan 2024 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448665 The ITAT Delhi allowed the assessee's appeal regarding an order under sections 201(1) and 201(1A) of the Income Tax Act. The assessee filed TDS returns on 07.05.2013, but the AO passed the order on 31.10.2019, deeming the assessee as assessee-in-default for non-deduction of TDS. The Tribunal held that the order was barred by limitation, as it should have been passed within two years from the end of the financial year when the section 200 statement was filed, i.e., by 31.03.2015. Following precedent in Cantabil Retail India Ltd., the Tribunal ruled the order was time-barred and allowed the appeal. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448665