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    <title>2025 (9) TMI 306 - MADRAS HIGH COURT</title>
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    <description>HC held that orders under section 201(1) were time-barred in most years due to unreasonable delay by the department and applied a six-year limitation as the appropriate yardstick. The order for AY 2010-11 was set aside; the order for AY 2011-12 was sustained as within the six-year period; the impugned orders for the remaining four assessment years were quashed as passed beyond six years from the respective reckoning dates. The court rejected a uniform seven-year approach and declined the assessee&#039;s four-year contention.</description>
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    <pubDate>Fri, 29 Aug 2025 00:00:00 +0530</pubDate>
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      <title>2025 (9) TMI 306 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=777817</link>
      <description>HC held that orders under section 201(1) were time-barred in most years due to unreasonable delay by the department and applied a six-year limitation as the appropriate yardstick. The order for AY 2010-11 was set aside; the order for AY 2011-12 was sustained as within the six-year period; the impugned orders for the remaining four assessment years were quashed as passed beyond six years from the respective reckoning dates. The court rejected a uniform seven-year approach and declined the assessee&#039;s four-year contention.</description>
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      <pubDate>Fri, 29 Aug 2025 00:00:00 +0530</pubDate>
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