https://www.taxtmi.com/caselaws?id=435481 The court clarified that the reasonable period for passing orders under Section 201(1) of the Income Tax Act, deeming a person to be an "assessee in default" for failure to deduct tax at source on payments to non-residents, is seven years from the end of the financial year in which the payment is made or credit is given. The court disposed of the writ petitions, allowing the petitioner to file appeals challenging the orders on merits, with the time spent in these writ petitions excluded from the limitation period for filing appeals. en-us Fri, 24 Feb 2023 00:00:00 +0530 Fri, 23 Jun 2023 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435481 The court clarified that the reasonable period for passing orders under Section 201(1) of the Income Tax Act, deeming a person to be an "assessee in default" for failure to deduct tax at source on payments to non-residents, is seven years from the end of the financial year in which the payment is made or credit is given. The court disposed of the writ petitions, allowing the petitioner to file appeals challenging the orders on merits, with the time spent in these writ petitions excluded from the limitation period for filing appeals. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435481