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TMI Blog2022 (2) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment Year 2009-10. The appeal was admitted by a Bench of this Court on the following substantial questions of law: 1.Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in law in holding that the provisions of Section 194H are not attracted in the case of assessee with regard to payments towards supply of manpower and non deduction of taxes on payments made to distributors towards price protection and special price clearance discounts even when the assessing authority rightly held that assessee was liable to deduct tax on such activities as it attracted Section 194H of the Act? 2. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in confirming the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee objected to the proceeding on the ground that limitation for passing an order under Section 201(1) and 201 (1A) of the Act would be two years from the end of relevant financial year as per Section 201(3) of the Act as the statement referred to Section 200 of the Act was filed by the assessee. The Assessing Officer by an order dated 30.03.2016 rejected the aforesaid contention and held that Section 201(3) of the Act was substituted by Finance Act, 2013 with effect from 01.10.2014 and therefore, the limitation of seven years from the end of the relevant financial year is applicable. 3. The assessee, thereafter, filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 28.09.2017 allowed the appeal preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax have failed to appreciate the aforesaid aspect of the matter. In support of aforesaid submissions, reliance has been placed on decision in 'THE ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI VS. M/S A.R.ENTERPRISES', (2013) 3 SCC 196. 5. On the other hand, learned Senior counsel for the assessee submitted that admittedly the assessee in the instant case had filed the statement under Section 201(3) of the Act. Therefore, the limitation to pass an order under Section 201 of the Act expired prior to coming into force of Amendment Act No.2/2014. It is further submitted that order passed under Section 201 of the Act on 30.03.2016 in respect of assessment year 2008-09 is clearly barred by limitation. 6. We have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed in Section 201(1A)(3) of the Act as it existed prior to its substitution by Act No.2/2014 applies to the facts of the case. The limitation to pass an order under Section 201(1A) of the Act expired prior to Finance Act No.2/2014, which came into force with effect from 01.10.2014. Thus, a right accrued to the assessee and the subsequent amendment therefore, could not have revived the period of limitation and take away the vested right accrued to the assessee. Therefore, it is evident that the order passed under Section 201 of the Act dated 30.03.2016 is clearly barred by limitation. 8. The first substantial question of law does not arise for consideration in this case. For the aforementioned reasons, second and third substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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