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Tax Order Invalid for Assessment Year 2007-08: Issued Post-Deadline of March 31, 2011, Exceeding Statutory Limitation.
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....Validity of order passed u/s 201(1) & 201(1A) - period of limitation - TDS u/s 195 - order u/s 201(1) & 201(1A) r.w.s 195 for A.Y 2007-08 in the case of the assessee before us could have been passed latest by 31.03.2011, and not thereafter.....