2015 (11) TMI 544

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..... his case, no order can be made under sub-Section (1) of Section 201 after 31.03.2011. Since the notice itself had been issued on 17.02.2014, it is clearly time barred. Consequently, the impugned notice dated 17.02.2014, as also the order dated 14.03.2014, cannot survive. They are set aside. - Decided in favour of assessee. - W.P.(C) 2061/2014 and CM 4314/2014 - - - Dated:- 5-12-2014 - MR. JUST .....

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..... The proviso to sub-Section (3) stipulates that an order can be passed at any time on or before 31.03.2011. This makes it clear that insofar as the Financial Year 2007-2008 is concerned, in the circumstances of this case, no order can be made under sub-Section (1) of Section 201 after 31.03.2011. Since the notice itself had been issued on 17.02.2014, it is clearly time barred. Consequently, the im .....

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