https://www.taxtmi.com/caselaws?id=11360 The court set aside the Tribunal's orders for the assessment years 1987-88 and 1988-89, upholding the validity of the Assessing Officer's orders under sections 201(1) and 201(1A) of the Income-tax Act. The judgment clarified the application of the limitation period, emphasizing the impact of statutory changes on the interpretation of relevant provisions regarding default in tax deduction and interest imposition. en-us Mon, 16 Jun 2003 00:00:00 +0530 Fri, 07 Aug 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11360 The court set aside the Tribunal's orders for the assessment years 1987-88 and 1988-89, upholding the validity of the Assessing Officer's orders under sections 201(1) and 201(1A) of the Income-tax Act. The judgment clarified the application of the limitation period, emphasizing the impact of statutory changes on the interpretation of relevant provisions regarding default in tax deduction and interest imposition. Case-Laws Income Tax Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11360