Subsequent amendment in limitation cannot revive time barred action

Bank of India – Kirkee Branch Vs ITO (ITAT Pune)

Conclusion: In present facts of the case, it was held by the Hon’ble Tribunal that expired time limit does not get revived with the extended time limit inserted later on.

Held: In present facts of the case, the assessee-bank accepted deposits from its customers, on which tax was deductible at source u/s 194A of the Act. The assessee furnished TDS statements in respect of the four quarters e

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