https://www.taxtmi.com/caselaws?id=271709 The court held that Section 201(3), as amended by the Finance Act, 2014, was not applicable retrospectively. Therefore, the notices issued under Section 201(1) for the financial years 2007-08 and 2008-09, where the limitation period had already expired, were invalid. The court quashed the impugned notices and granted a writ of prohibition restraining the respondents from proceeding with the invalid notices. en-us Fri, 05 Feb 2016 00:00:00 +0530 Wed, 10 Aug 2016 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271709 The court held that Section 201(3), as amended by the Finance Act, 2014, was not applicable retrospectively. Therefore, the notices issued under Section 201(1) for the financial years 2007-08 and 2008-09, where the limitation period had already expired, were invalid. The court quashed the impugned notices and granted a writ of prohibition restraining the respondents from proceeding with the invalid notices. Case-Laws Income Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271709