TDS Demand Deleted as Section 201 Proceedings Filed Beyond Limitation: ITAT Delhi

TO CUM PDO Panchkula Vs ITO TDS (ITAT Delhi)

Time-Bar Kills 201 Proceedings: ITAT Delhi Quashes TDS Demand on Treasury Office- Date of Knowledge Irrelevant: Delay Fatal to 201(1) Action, Demand Deleted

Assessee, a Government Treasury Office under Haryana Govt., was treated as assessee-in-default u/s 201(1) & 201(1A) following a survey u/s 133A(2A) on 04.02.2020. AO passed order dated 11.03.2022 for AY 2016-17 determining alleged short deduction of ₹7,49,749 & interest of ₹26,17,555. CIT(A) dismissed the appeal ex-parte without considering assesse

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