AO initiated proceedings under S. 201 by issuing a notice on 28-3-2013 for not deducting tax at source and passed an order under S. 201(1) treating assessee as an assessee in default for having not deducted tax at source under S. 195(1) on 27-3 2015. Tribunal held that order passed after six years from expiry of financial year 2005-06 relevant to impugned assessment year, were barred by limitation. (AY. 2006 -07