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    <title>2016 (6) TMI 335 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, finding that the notices dated 10th January, 2013 and 18th March, 2015 were barred by limitation under section 201(3) of the Income Tax Act, 1961. Citing the precedent set in Tata Teleservices case, the court held that the limitation period had expired before subsequent amendments, rendering the proceedings void. Consequently, the court quashed the notices and all related proceedings, ruling in favor of the petitioner without costs.</description>
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      <description>The court ruled in favor of the petitioner, finding that the notices dated 10th January, 2013 and 18th March, 2015 were barred by limitation under section 201(3) of the Income Tax Act, 1961. Citing the precedent set in Tata Teleservices case, the court held that the limitation period had expired before subsequent amendments, rendering the proceedings void. Consequently, the court quashed the notices and all related proceedings, ruling in favor of the petitioner without costs.</description>
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