https://www.taxtmi.com/highlights?id=56385 Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing an order u/s 201(1). But w.e.f. 01.04.2010, a time limit has been provided - for these three Quarters (Financial Year 2011-12), the limitation period had expired on 30.03.2014, and, therefore, the impugned order u/s 201(1), 201(1A), passed on 30.03.2015 was beyond the period of limitation and was, therefore, void ab initio - AT en-us Tue, 19 Jan 2021 10:54:55 +0530 Tue, 19 Jan 2021 10:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56385 Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing an order u/s 201(1). But w.e.f. 01.04.2010, a time limit has been provided - for these three Quarters (Financial Year 2011-12), the limitation period had expired on 30.03.2014, and, therefore, the impugned order u/s 201(1), 201(1A), passed on 30.03.2015 was beyond the period of limitation and was, therefore, void ab initio - AT Highlights Income Tax Tue, 19 Jan 2021 10:54:55 +0530 https://www.taxtmi.com/highlights?id=56385