Appeal dismissed: destroyed records, inapplicability of TDS for years, proviso to Section 201 post-01.07.2012, delay bars claim

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....The HC affirmed the Single Judge's dismissal of the writ petition, holding the appellant's claim untenable because relevant records were destroyed and statutory TDS provisions were inapplicable for significant portions of the claim, rendering issuance of an accountant's certificate in Form 26A practically unenforceable. The court agreed the grievance for FY 2009-10 to 2012-13 did not attract the proviso to Section 201, which took effect on 01.07.2012, and upheld findings of default in non-deduction of tax. The HC also endorsed the Single Judge's view that the petition was time-barred by the decade-long delay. The court noted an ITAT remand for AY 2013-14 but observed no subsequent proceedings were placed on record.....