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| The Tax Publishers2019 TaxPub(DT) 6212 (Ahd-Trib) : (2020) 180 ITD 0680 : (2019) 075 ITR (Trib) 0104 INCOME TAX ACT, 1961
Section 201(1)/(1A) Section 201(3)
As no return had been filed by assessee and default was not merely committed but was also continuing, therefore, assessee's contention that right of revenue to pass order had already become time-barred at time of amendment by Finance (No. 2) Act, 2014, could not be adhered to.
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Tax deduction at source - Assessee-in-default - Issuance of notice beyond six years - Applicability of later amendment by Finance Act, 2014--Continuing default
AO issued show-cause notice under section 201(1)/(1A) on account of assessee's failure to deduct tax under section 194 after six years from the end of financial year in which default was committed. Assessee challenged the notice as barred by limitation. AO took plea of amendment carried out in section 201(3) by Finance Act (No. 2) Act, 2014 with effect from 1-10-2014. Assessee's case was that with the lapse of time a substantive right had already accrued to assessee which could not be taken away by a subsequent amendment. The limitation already barred could not be revived by later amendment.Held: As no return had been filed by assessee and default was not merely committed but was also continuing, therefore, assessee's contention that right of revenue to pass order had already become time-barred at time of amendment by Finance (No. 2) Act, 2014, could not be adhered to.
Distinguished:Brij Mohan v. CIT, New Delhi (1979) 120 ITR 1 (SC) : 1979 TaxPub(DT) 1070 (SC) and Tata Teleservices v. UOI & 1 (2016) 385 ITR 497 (Guj) : 2016 TaxPub(DT) 1126 (Guj-HC).
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2010-11
IN THE ITAT, AHMEDABAD BENCH
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