Allowing the appeal of the assessee the Tribunal held that, increased limitation of seven years under section 201(3) as amended by Finance (No. 2) Act, 2014, with effect from 1-4-2014 shall not apply retrospectively to orders which has already become time barred under old time limitation of two years as set out by unamended section 201(3)(i) and, hence, no order under section 201(1)/201(1A) deeming tax deductor to be assessee-in-default can be passed if limitation has already expired as on 1-10-2014. Accordingly order is barred by limitation. (AY.2010-11, 2011-12)