M/S. GREEN LINE (DELHI),NEW DELHI vs. ITO (TDS), NEW DELHI
In the result, the appeal of the assessee in Green Line Earth Ltd
ITA 1103/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi10 May 2023
Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2002-03 Green Line (Punjab), Vs Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aadfg5282H Assessment Year: 2002-03 Green Line (Delhi), Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaaps6803P Assessment Year: 2003-04 Green Line Earth Ltd., Vs. Ito (Tds), I-25, Lajpat Nagar-Iii, Ward-50(5), New Delhi. New Delhi. Pan: Aaacg6500C (Applicant) (Respondent) Assessee By : Shri K.R. Manjani, Advocate & Shri Tarun Aswani, Advocate Revenue By : Shri J.S. Minhas, Cit-Dr Date Of Hearing : 02.05.2023 Date Of Pronouncement : 10.05.2023
For Appellant: Shri K.R. Manjani, Advocate &For Respondent: Shri J.S. Minhas, CIT-DR
Section 133ASection 194CSection 194HSection 201Section 201(1)Section 201(3)
TDS Officer for initiating
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ITAs No.1102, 1103 & 1104//Del/2016
proceedings u/s 201(1)/201(1A) of the Act on the assessee firm. The ld. AR had argued that this initiation of proceedings on 07.02.2011 and subsequent order passed on 29.03.2011 are barred by limitation as it is in violation of the provisions of section 201(3
