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

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CMA Gul S
Published in Income Tax
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