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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Default u/s 201(1) and 201(1A) - in the instant case, the ...

Income Tax

August 26, 2020

Default u/s 201(1) and 201(1A) - in the instant case, the proceedings under Section 201(1) and 201(1A) of the Act have been initiated after a period of four years. Therefore, the same cannot be held to be initiated within the reasonable time and consequently, the proceedings cannot be sustained in the eye of law. - HC

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