https://www.taxtmi.com/caselaws?id=391582 The Tribunal dismissed the Revenue's miscellaneous petition, affirming that the order passed under Section 201(1) and 201(1A) was barred by limitation. The Tribunal held that the amendments to Section 201(3) did not apply retrospectively and that the Assessee had not misled the court with incorrect facts. The Tribunal's judgment was pronounced on January 29, 2020. en-us Wed, 29 Jan 2020 00:00:00 +0530 Fri, 31 Jan 2020 21:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391582 The Tribunal dismissed the Revenue's miscellaneous petition, affirming that the order passed under Section 201(1) and 201(1A) was barred by limitation. The Tribunal held that the amendments to Section 201(3) did not apply retrospectively and that the Assessee had not misled the court with incorrect facts. The Tribunal's judgment was pronounced on January 29, 2020. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391582