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TMI Blog2016 (9) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... on or before 31-03-2010, no order has been passed by the AO u/s 201(1) of the IT Act and for these years, he has passed orders u/s 201(1A) only. Now, we have to decide as to whether these orders u/s 201(1A) are time barred or not because these were passed after expiry of 4 years from the end of the relevant assessment years. In the judgment in the case of CIT Vs Bharat Hotels Limited (2015 (12) TMI 1469 - KARNATAKA HIGH COURT ), it was held that the order passed u/s 201(1) and 201(1A) of the Act on 28.01.2008 for the AY: 2002-03 is barred by limitation as the period of limitation would be four years from the end of the financial year in question. Respectfully following this judgment, we hold that in the present case also, the orders passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND SHRI A.K.GARODIA, ACCOUNANT MEMBER For The Assessee : Shri Shreehari Kutsa, CA For The Revenue : Smt. P. Renugadevi, JCIT ORDER PER BENCH All these appeals are filed by the assessee for the assessment years 2006-07 to 2013-14. Since common issues are involved in all these appeals, all these appeals were heard together and are being disposed of by way of this common order for the sake of convenience. 2. The brief facts of the case are that the assessee had entered into an agreement with M/s Karnataka Industrial Areas Development Board (KIADB) for the purpose of acquisition of land for Phase-I of the Metro Rail Project towards construction of piers/portals via duct across the precints of Bengaluru region and the charges payable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on 21-06-2012 revising the rate to 4% being the service charge, administration charge, audit charge payable by the assessee to KIADB at as against earlier 21% is available on page 63-64 of the paper book. He further submitted that the finding of the CIT(A) is incorrect because no income has accrued in the hands of the deductee, so no TDS should be deducted. He also submitted that reliance is being placed on the following judicial pronouncements; i) E.D Sason & Co., Ltd Vs CIT 26 ITR 27(SC) ii)Shoorji Vallabhdas & Co Vs CIT 46 ITR 144(SC) iii) CIT Vs Birla Gwalior Pvt.Ltd 89 ITR 266(SC) iv) CIT Vs WExcel Industries Ltd., 358 ITR 295(SC) v) State Bank of Travancore Vs CIT 158 ITR 102(SC) vi) Morvi Industries Ltd., Vs CIT 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of orders u/s 201 of the IT Act, the reasonable time should be four years from the end of financial year in question. Since all these orders were passed in the months of March/April, 2014 then at least for the financial years ending before 31-03-2010, all these orders of the AO should be held to be time barred. 5. As against this, ld. DR of the revenue supported the order of the ld. CIT(A). 6. We have considered rival submissions. First of all, we reproduce the finding of the ld.CIT(A) which are contained in para-4.3 and 5 of his order.. "4.3 From the cited judicial decisions, it is evident that interest u/s 201(1A) is to be levied if an assessee does not deduct the whole or part of tax. In the instant case, since the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders u/s 201(1A) are time barred or not because these were passed after expiry of 4 years from the end of the relevant assessment years. In the judgment of the Hon'ble jurisdictional High Court rendered in the case of CIT Vs Bharat Hotels Limited (Supra), it was held that the order passed u/s 201(1) and 201(1A) of the Act on 28.01.2008 for the AY: 2002-03 is barred by limitation as the period of limitation would be four years from the end of the financial year in question. Respectfully following this judgment, we hold that in the present case also, the orders passed after the end of the financial year in question is time barred and hence the same is quashed. Such time barred orders are four i.e AY: 2006-07, 2008-09, 2009-10 and 2010-11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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