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of <h1>Time-barred show-cause notices upheld by Bombay HC. No suppression found. Appeal rejected.</h1> <h3>Commissioner Versus TELCO Ltd.</h3> The Bombay HC upheld the tribunal's decision that show-cause notices were time-barred due to earlier tribunal decisions favoring the assessee. The court ... Time limitation - Held that: - The tribunal has held that the show-cause notices issued by the authorities were barred by limitation because during the period from October 1985 to September 1989 there were decisions of the tribunal in favour of the assessee - appeal rejected. The Bombay High Court upheld the tribunal's decision that show-cause notices were time-barred due to earlier tribunal decisions in favor of the assessee. The court found no fault in the tribunal's conclusion that there was no suppression. The appeal was rejected as no legal question arose.
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