2023 (12) TMI 1368

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....ent : Sh. Ashish Mohanty, CIT- DR ORDER PER M. BALAGANESH, AM: Both the appeals filed by Assessee arise out of the orders of the Learned Commissioner of Income Tax (Appeals)-38, Delhi [hereinafter referred to as 'Ld. CIT(A)'] dated 28/01/2020 and 13/02/2020 for Assessment Year 2011-12. 2. As identical issue is involved in both the appeals, hence, they are taken up together and disposed of b....

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....hat the assessee had fully filed its TDS returns with the Income Tax Department in the prescribed form within the prescribed time for the AY 2011-12. The assessments on those TDS returns were framed in the present proceedings by the Ld. AO on 28/12/2017 for the AY 2011-12. The preliminary objection raised by the assessee is that the said assessment framed on 28/12/2017 is barred by limitation in v....