https://www.taxtmi.com/caselaws?id=293381 The Tribunal upheld the CIT(A)'s decision, ruling that the orders for the financial years 2008-09 to 2010-11 were time-barred. The Appeals by the Revenue and cross-objections by the Assessee were dismissed, emphasizing that the amendments to Section 201(3) by the Finance Act No. 2 of 2014 did not apply retrospectively. The judgment, delivered on September 14, 2018, protected the Assessee from actions initiated beyond the original limitation period. en-us Fri, 14 Sep 2018 00:00:00 +0530 Wed, 09 Jun 2021 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293381 The Tribunal upheld the CIT(A)'s decision, ruling that the orders for the financial years 2008-09 to 2010-11 were time-barred. The Appeals by the Revenue and cross-objections by the Assessee were dismissed, emphasizing that the amendments to Section 201(3) by the Finance Act No. 2 of 2014 did not apply retrospectively. The judgment, delivered on September 14, 2018, protected the Assessee from actions initiated beyond the original limitation period. Case-Laws Income Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293381