https://www.taxtmi.com/caselaws?id=779861 Section 201(1) proceedings for alleged failure to deduct tax at source must be initiated within a reasonable period, and the Tribunal applied a four-year outer limit from the date of default. As the impugned order was passed beyond that period, the action was held time-barred, invalid, and not sustainable in law. The assessee succeeded. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779861 Section 201(1) proceedings for alleged failure to deduct tax at source must be initiated within a reasonable period, and the Tribunal applied a four-year outer limit from the date of default. As the impugned order was passed beyond that period, the action was held time-barred, invalid, and not sustainable in law. The assessee succeeded. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779861