Order U/s. 201(1) cannot be passed after expiry of limitation period

Advocate Akhilesh Kumar Sah Vodafone Cellular Ltd. Vs DCIT (ITAT Pune) Vodafone Cellular recent appeal: No order under section 201(1) of the Act shall be passed after expiry of the limitation period treating assessee-in-default for non-deduction of tax at source In Vodafone Cellular Ltd., (Formerly known as Vodafone Essar Cellular Ltd.) vs. DCIT [ITA No.1961/PUN/2013 A.Y. 2009-10, decided on 12.03.2018], one ground was raised that on the facts and circumstances of the case and in law, the order passed by the TDS Officer for F.Y. 2008-09, is bad in law and void-ab-initio since the order has...