Notice u/s 201 and 201(1A) for recovery TDS & interest thereon cannot be issued beyond 4 years


Last updated: 25 September 2007

Court :
ITAT, Mumbai

Brief :
Notice u/s 201 and 201(1A) for recovery of tax not deducted/short-deducted and interest thereon cannot be issued beyond a period of 4 years Century Textiles and Industries Ltd. vs DCIT 13 SOT 507 ITAT, Mumbai Century Textiles and Industries Ltd. vs DCIT IT Appeal Nos. 3601 to 3603 (Mum.) of 2000 Assessment year 1995-96 R.K. Gupta, Judicial Member and A.K. Garodia, Accountant Member 25 January 2007 S.E. Dastur, R. Murlidharan and Yogesh Thar for the Appellant Aditya Vikram and Bharat Bhushan for the Respondent

Citation :
Century Textiles and Industries Ltd. vs DCIT 13 SOT 507

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

CMA Gul S
Published in Income Tax
Views : 226
Share Report Abuse
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. Appellate Authority Cannot Pass "Copy-Paste" Orders Without Independent Application of Mind
  2. Audit Closure Bars Reopening of Same Issues Under Section 73
  3. Big Relief ITC Cannot Be Denied to a Bona Fide Purchaser Merely Because the Supplier's Registration Cancelled Retrospectively
  4. ITC Cannot Be Denied Solely on the Ground that the Supplier was Subsequently Declared Non-Existent, Without Examining the Documentary Evidence Furnished by the Assessee
  5. GSTAT to Examine Whether Mandatory Pre-Deposit is Payable on Penalty Order Only Passed Prior to October 1, 2025
  6. No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand
  7. Corporate Guarantee Without Consideration Not Taxable Under GST
  8. Composite GST Order Denying Appellate Remedy to Unregistered Director - HC Directs Separate DRC-07 and Temporary Registration
  9. RoDTEP Benefit Cannot Be Denied for 'Restricted' Exports Permitted with Specific Authorization
  10. Cancellation of GST Registration valid where ITC is based on fabricated documents and absence of proof of movement of goods

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member svgovindarajusvgovindarajuPro Member DILIPDILIPPro Member suresh kottesuresh kottePro Member Rajat KhandelwalRajat KhandelwalPro Member FCA. LAL BAHADUR SHASTRY GUBBAFCA. LAL BAHADUR SHASTRY GUBBA
Subscribe to Pro
Join an elite circle of professionals

Follow us
add to google news

Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 16 July 2026
CA Article

Pipara & Co. LLP.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details