CBDT circular favoring the assessee is binding on the department even if it is not as per legislative intent [Para 25] Vodafone Essar Mobile Services Ltd [2016] 67 taxmann.com 124 (Delhi) MARCH 9, 2016 As per section 201(3) before amendment by Finance Act 2014 it was provided wef AY 2010-11 that order for default in payment of TDS for financial years commencing on or before 01-04-2007 could be passed till 31-03-2011. However as per Circular 5/2010 of CBDT “…………….. To provide sufficient time for pending cases, it is proposed to provide that such proceedings for a financial year beginning from 1st April, 2007 and earlier years can be completed by the 31st March, 2011………………” . Held by Delhi High Court that since extended limitation period as per CBDT circular is applicable only to pending cases, hence for period before AY 2010-11, limitation period of 4 years as pronounced by Delhi High Court in NHK Japan following supreme court in Bhatinda District Co-op Mil Producers Union [2007] 9 RC 637; 11 SCC 363 is reasonable and shall apply accordingly