https://www.taxtmi.com/caselaws?id=275395 The Supreme Court ruled in favor of the appellant regarding the finalization date of tax proceedings, determining it to be in 2001 when the civil appeal was dismissed, not in 1987 as previously held by the High Court. This decision rendered the recovery certificate issued within the limitation period, overturning the High Court's ruling that it was time-barred. The Supreme Court set aside the High Court's order, allowing the appeal in favor of the appellant. en-us Fri, 04 Sep 2015 00:00:00 +0530 Mon, 01 Oct 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275395 The Supreme Court ruled in favor of the appellant regarding the finalization date of tax proceedings, determining it to be in 2001 when the civil appeal was dismissed, not in 1987 as previously held by the High Court. This decision rendered the recovery certificate issued within the limitation period, overturning the High Court's ruling that it was time-barred. The Supreme Court set aside the High Court's order, allowing the appeal in favor of the appellant. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275395