Orders passed U/s. 201(1)/201(1A) should comply by time limit prescribed under proviso to section 201(3)

Advertisement Facts of the Case Appeals filed by the assessee were withdrawn. The Revenue filed the appeal. Facts of the case were that the assessee company was engaged in the business of running a mall. A TDS survey was conducted on 15-11-2012 during which it was observed that the assessee company had deducted tax on professional fees u/s.194J at lower rate than as required by the section. Question of Law Whether as per proviso to section 201(3) the Assessing Officer can pass the order after 31.3.2011? Contention of the Assessee The appellant filed quarterly statement for F.Y. 2007-08 on ...