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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

TDS - challenge to the notices / summonses issued u/s 201 - no ...


Court Invalidates Notices Issued u/s 201 of Income Tax Act Due to Expired Limitation Period Before 2014 Amendment.

February 13, 2016

Case Laws     Income Tax     HC

TDS - challenge to the notices / summonses issued u/s 201 - no order u/s 201(i) can be passed for which limitation had already expired prior to amended section 201(3) as amended by Finance Act No.2 of 2014 - The impugned notices / summonses held to be invalid, quashed and set aside - HC

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