https://www.taxtmi.com/caselaws?id=280407 The Tribunal allowed the appeal solely on the ground of limitation, finding the order under sections 201(1) and 201(1A) of the Income Tax Act, 1961 to be time-barred. The Tribunal held that a four-year period from the end of the relevant assessment year was reasonable for initiating proceedings under section 201, and the order exceeded this limitation. Additionally, the Tribunal considered the amendment to section 201 in 2009, applying the limitation period to non-residents as well. Consequently, the order was quashed based on the limitation issue, rendering other raised grounds irrelevant. en-us Fri, 22 Jun 2018 00:00:00 +0530 Sat, 04 May 2019 06:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280407 The Tribunal allowed the appeal solely on the ground of limitation, finding the order under sections 201(1) and 201(1A) of the Income Tax Act, 1961 to be time-barred. The Tribunal held that a four-year period from the end of the relevant assessment year was reasonable for initiating proceedings under section 201, and the order exceeded this limitation. Additionally, the Tribunal considered the amendment to section 201 in 2009, applying the limitation period to non-residents as well. Consequently, the order was quashed based on the limitation issue, rendering other raised grounds irrelevant. Case-Laws Income Tax Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280407