https://www.taxtmi.com/caselaws?id=428035 The Court allowed the appeal in favor of the Revenue, setting aside the common order passed by the ITAT for the assessment year 1996-97. The order passed by the Assessing Officer on 30.03.2011 was restored, emphasizing the timeliness of passing orders under Section 201(1) and 201(1A) of the Income Tax Act. The Court interpreted the relevant provisions and rejected the contention that the orders were untimely, ruling in favor of the Revenue and against the assessee. en-us Fri, 26 Aug 2022 00:00:00 +0530 Wed, 21 Sep 2022 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428035 The Court allowed the appeal in favor of the Revenue, setting aside the common order passed by the ITAT for the assessment year 1996-97. The order passed by the Assessing Officer on 30.03.2011 was restored, emphasizing the timeliness of passing orders under Section 201(1) and 201(1A) of the Income Tax Act. The Court interpreted the relevant provisions and rejected the contention that the orders were untimely, ruling in favor of the Revenue and against the assessee. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428035