WIN CABLE & DATACOM P.LTD,MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, appeals filed by the assessee are hereby allowed

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

TDS)-1, dated 1.6.2016. Learned Departmental Representative has refuted the said contention. It is undisputed that the show-cause notice in all the cases were issued on 23.9.2003 and proceedings u/s. 201(1) & 201(1A) read with section 194C of the Act were concluded on 29.3.2011. It is not in dispute that there is specific limitation for passing the order

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M