Validity of Income Tax Order u/ss 201(1) & 201(1A) Questioned Due to Limitation Period Concerns.

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....Validity of order passed u/s. 201(1)/201(1A) - period of limitation - expiry of two years from the end of the financial year in which TDS statement was filed - As pertinent to point out that the assessee has not filed its quarterly statement before us for the purpose of considering the limitation period u/s.201(3) of the Act which specified “two years from the end of the financial year in which the statement is filed”. - Matter restored back - AT....