Assessing Officer for assessment year 2009-10 initiated proceedings under section 201 and issued a notice dated 8-2-2016 to assessee for delay to deduct tax at source. Assessee objected to proceedings on ground that limitation for passing an order under section 201(1) and section 201(1A) would be two years from end of relevant financial year. The Assessing Officer  rejected contention  and held that section 201(3) was substituted by Finance Act, 2013 with effect from 1-10-2014 and, therefore, limitation of seven years from end of relevant financial year was applicable. Commissioner (Appeals) held that limitation prescribed under section 201(3), as it existed prior to amendment vide Finance Act, 2013, would apply hence barred by limitation. Tribunal affirmed the order of CIT(A).On appeal the High Court affirmed the and held that order passed under section 201 dated 30-3-2016 was  barred by limitation. (AY. 2009-10)