https://www.taxtmi.com/caselaws?id=263123 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to annul the orders passed by the Assessing Officer under sections 201(1) and 201(1A) for the assessment years 2004-05 and 2005-06 as they were time-barred. The Tribunal also confirmed that the orders charging interest under section 201(1A) were invalid due to the annulment of the primary orders. The appeals by the Assessing Officer were dismissed, and the cross-objections by the assessee were allowed for statistical purposes. en-us Wed, 19 Aug 2015 00:00:00 +0530 Thu, 27 Aug 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263123 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision to annul the orders passed by the Assessing Officer under sections 201(1) and 201(1A) for the assessment years 2004-05 and 2005-06 as they were time-barred. The Tribunal also confirmed that the orders charging interest under section 201(1A) were invalid due to the annulment of the primary orders. The appeals by the Assessing Officer were dismissed, and the cross-objections by the assessee were allowed for statistical purposes. Case-Laws Income Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263123