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TMI Blog2023 (7) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... tha Sarthy For the Appellant/s : Smt. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s : Shri A.K.Rastogi, Sr. Advocate, Shri Parijat Saurav, Advocate And Ms. Smriti Singh, Advocate CAV JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE Heard Smt. Archana Sinha, learned Senior Standing Counsel for the appellant-Income Tax Department and Shri A.K.Rastogi, learned Senior Counsel for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brief facts to be noticed are that the assessment orders, under Sections 201(1) and 201(1A) of the Act, in both the appeals, were passed on 27.04.2007. It is admitted that there was no limitation provided in the statute for an order to be passed under Section 201, deeming an assessee to be in default in respect of such tax, which is not deducted or paid or after deduction failed to pay such tax, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, when the Tribunal had, at the earlier instance, remanded the matter to the Assessing Officer; there occurred a merger of the order of the Assessing Officer with that of the Tribunal. Thus, disabling the assessee from raising the contention at the second instance. The Tribunal rightly found that the earlier order of the Tribunal specifically noticed the ground raised on limitation before the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department. The various High Courts, as referred to above, deemed reasonable time to be four years, as is coming out from the various provisions of the Income Tax Act itself. 8. True, the provision was amended bringing in a limitation of four years, in 2010 and then later extended to six years and seven years. Providing a specific period of limitation by the Union Parliament indicates, though i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and accepted it in the case of one assessee, then it is not open to the Revenue to challenge its correctness in the case of other assessees, without just cause. 10. We need not notice the various High Court decisions, which have been cited and elaborately considered in the order of the Tribunal. 11. We answer the question of law against the Revenue and in favour of the assessee and reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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