9911796707
TMI Blog2023 (12) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- As gone through the provisions of section 201(3) of the Act as it stood at the relevant point of time and applicable to AY 2011-12, wherein it states that assessment for TDS return could not be framed beyond two years from the end of the Financial Year for which the assessment is sought to be framed. Accordingly, assessment framed by the Ld. AO on 28/12/2017 is barred by limitation. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second assessment framed on 28/12/2017 deserves to be quashed as void ab-initio for more than one reason and it is also barred by limitation. Appeals of the assessee are allowed. - SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER For the Assessee : Sh. Ruchesh Sinha, Advocate For the Department : Sh. Ashish Mohanty, CIT- DR ORDER PER M. BALAGANESH, AM: Both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a preliminary ground before us that the order passed by the Ld. TDS Officer u/s 201/201(1A) is barred by limitation. We deem it fit to address this preliminary issue raised on the ground of limitation first. 5. We have heard the rival submissions and perused the materials available on record. It is not in dispute that the assessee had fully filed its TDS returns with the Income Tax Department in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the regular TDS returns filed by the assessee for AY 2011-12, the erstwhile TDS Officer had already framed an assessment u/s 201/201(1A) of the Act on 15/03/2012 accepting the claim of the assessee. Hence, the assessments stood completed for the AY 2011-12. This assessment was neither reopened by the Ld. AO nor subjected to any revision proceedings u/s 263 of the Act by the Ld. PCIT. While this i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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