Assessee challenges default order for not deducting TDS; disputes time limit u/s 201(1) and 201(1A).

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....Assessee in Default for non deduction of TDS - Validity of order u/s 201(1) and 201(1A) - period of limitation - as per 201(3)(ii) such time limit expires on 31.03.2013 - that to the assessee the time limit prescribed u/s 201(3)(i) applies as assessee has filed its statement of TDS. - AT....