Section 201(1) Clarification: Assessee Cannot Claim Immunity from TDS Default if Order Issued Within 7 Years.

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....Period of limitations for passing an order u/s 201(1) / 201 (1A) - Treating the assessee as “assessee in default” - failure to deduct TDS - assessee cannot seek immunity from the applicability of sec. 201(1) for alleged default where the order has been passed within seven years - AT....