Appeals are dismissed as withdrawn and Revenue’s appeal is dismissed
Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali
2. The learned Commissioner of Income Tax (Appeals) failed to appreciate that order passed u/s 201(1) by the learned Assessing Officer is time barred and void-ab-initio. 2.1. The learned Commissioner of Income Tax (Appeals) failed to appreciate the fact order passed u/s 201(1) is beyond the limitation period specified under section 201 (3) of the Income