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TMI Blog2018 (3) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... section 201(1) of the Act is beyond the limit provided in sub-section (3) of the Act for quarter Nos.1 to 3. The return for quarter No.4 was filed on 15.06.2009 i.e. in financial year 2009-10 and the order raising the demand under section 201(1) of the Act is passed on 15.03.2012 i.e. before expiry of two years from the end of financial year in which TDS return was filed and hence, the same has been filed within time. Thus, we direct the Assessing Officer to delete the demand raised for quarter Nos.1 to 3 and sustain the demand for quarter No.4. However, under section 201(3) of the Act, no limit is provided for passing order charging interest under section 201(1A) of the Act, hence the assessee is liable to pay interest under section 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e barred and void-ab-initio 1.1. On the facts and circumstances of the case and in law, the impugned order passed by the learned TDS Officer for Financial Year 2008-09, is bad in law and void-ab-initio since the order has been passed beyond the limitation period specified under section 201(3) of the Act, for passing an order treating a person as an assessee-in-default for non-deduction of tax at source under the Act. 3. The issue which arises in the ground of appeal No.1 is the jurisdictional issue raised by the assessee challenging the order passed under section 201(1) and 201(1A) of the Income Tax Act, 1961 (in short the Act ) being passed beyond limitation period specified under section 201(3) of the Act. 4. Briefly, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest under section 201(1A) of the Act had to be passed within two years from the end of financial year in which the statement was filed. The learned Authorized Representative for the assessee pointed out that the return for the first quarter was filed on 19.07.2008; for the second quarter on 15.10.2008 and for the third quarter on 15.01.2009. The return for fourth quarter was filed on 15.06.2009. He further stated that the argument was for first three quarters, wherein the order was passed by the Assessing Officer on 15.03.2012, whereas order could be passed up to 31.03.2011. He pointed out that quarter-wise returns were filed, wherein the first three returns for three quarters were filed within financial year 2008-09, so the order could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed under section 201(1) of the Act and interest charged under section 201(1A) of the Act by the Assessing Officer in respect of first three quarters falling within financial year 2008-09. The case of assessee is that the said order had to be passed upto 31.03.2011 but has been passed on 15.03.2012 and is beyond the limit prescribed in section 201(3) of the Act at the relevant time. The order for the fourth quarter was also passed on 15.03.2012 but the assessee has no grievance against the same. 9. Under the provisions of section 201(1) of the Act, it is provided that where any person who is required to deduct any sum in accordance with the provisions of the Act or being an employer referred to in sub-section (1A) of section 192 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2008 and for the third quarter on 15.01.2009 i.e. returns were filed in the financial year 2008-09, hence the order under section 201(1) of the Act had to be passed upto 31.03.2011. However, the Assessing Officer has passed present order on 15.03.2012 i.e. beyond the period prescribed in section 201(3) of the Act at the relevant time. The said section has been amended by Finance (No.2) Act, 2014 w.e.f. 01.10.2014 and the time limit provided in section 201(3) of the Act is now increased to seven years. The Memo explaining the provisions relating to Direct Taxes has clarified the earlier position of section 201(3) of the Act and it is provided that clause (1) of section 201(3) of the Act provided that no order under section 201(1) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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