https://www.taxtmi.com/caselaws?id=458550 An order treating an assessee as in default for non-deduction of tax at source on lease rent was held to be barred by limitation under section 201(3) of the Income-tax Act, 1961, as the relevant TDS returns had been filed within time and the later section 201/201(1A) order was passed beyond the prescribed period. The Tribunal also noted that an earlier section 201 order had already accepted the assessee's claim and had neither been reopened nor revised under section 263, so the subsequent demand could not stand. The impugned TDS demand orders were set aside as time-barred and void ab initio. en-us Fri, 15 Dec 2023 00:00:00 +0530 Tue, 05 Nov 2024 19:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458550 An order treating an assessee as in default for non-deduction of tax at source on lease rent was held to be barred by limitation under section 201(3) of the Income-tax Act, 1961, as the relevant TDS returns had been filed within time and the later section 201/201(1A) order was passed beyond the prescribed period. The Tribunal also noted that an earlier section 201 order had already accepted the assessee's claim and had neither been reopened nor revised under section 263, so the subsequent demand could not stand. The impugned TDS demand orders were set aside as time-barred and void ab initio. Case-Laws Income Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458550