https://www.taxtmi.com/caselaws?id=440866 The appeals were allowed as the assessments and penalties were quashed due to being barred by limitation. The Tribunal emphasized that it did not rule on the validity of the reference but solely on the applicability of the extended limitation period. en-us Thu, 18 May 2023 00:00:00 +0530 Thu, 27 Jul 2023 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440866 The appeals were allowed as the assessments and penalties were quashed due to being barred by limitation. The Tribunal emphasized that it did not rule on the validity of the reference but solely on the applicability of the extended limitation period. Case-Laws Income Tax Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440866