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 ending on 30.6.2009, 30.9.2009, 31.12.2009 and 31.3.2010 on 21.7.2009, 29.10.2009, 15.01.2010 and 3.5.2010 respectively. The AO found certain anomalies the...