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    <title>2015 (11) TMI 544 - DELHI HIGH COURT</title>
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    <description>Action under Section 201 of the Income-tax Act was barred by limitation because the statute, as applicable from 01.04.2010, allowed an order only up to 31.03.2011 in the relevant circumstances. A notice issued on 17.02.2014 was beyond the prescribed outer limit, so the proceedings could not validly continue and the consequential order could not survive. The notice and order were therefore time-barred and set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267735</link>
      <description>Action under Section 201 of the Income-tax Act was barred by limitation because the statute, as applicable from 01.04.2010, allowed an order only up to 31.03.2011 in the relevant circumstances. A notice issued on 17.02.2014 was beyond the prescribed outer limit, so the proceedings could not validly continue and the consequential order could not survive. The notice and order were therefore time-barred and set aside.</description>
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