TDS Default Order Quashed Due to Limitation Period; Aligned with Karnataka High Court Precedent u/ss 201(1) & 201(1A.

TDS default - Order passed u/s 201(1) and (1A) - Period of limitation - Effective date of amendments by Finance Act (No. 2) of 2009 - CIT(A) quashing the impugned order as barred by limitation does not call for any interference, as the Ld CIT(A) has followed the decision rendered by Hon’ble jurisdictional Karnataka High Court. .....

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