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of <h1>Notice under Income-tax Act not time-barred beyond one year from previous year. Case remanded for further hearing.</h1> <h3>Director of Income-tax Versus KLM Royal Dutch Airlines</h3> The Delhi HC held that a notice under section 142(1) of the Income-tax Act, served on the assessee beyond one year from the relevant previous year, was ... - The Delhi High Court considered whether a notice issued under section 142(1) of the Income-tax Act, 1961 served on the assessee beyond one year from the end of the relevant previous year is barred by limitation. A proviso to section 142(1)(i) with retrospective effect from 1-4-1990 was noted, leading to the conclusion that the notice was not barred by limitation. The matter was directed to be heard on merits by the Income-tax Appellate Tribunal. The parties were scheduled to appear before the Tribunal on 6-8-2007 for further directions. The reference was disposed of accordingly.
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