LAA Must Dismiss Time-Barred Demands; Cannot Advise Settlement u/s 73(3) for Disputed Amounts.

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....If the LAA finds that demand is time-barred, he should only set aside the demand on that ground but cannot advise assessee concerned to discharge the disputed amount through Section 73 (3) ibid - assessee cannot be said to be discharge the disputed amount through Section 73 (3) ibid.....