Time Limit to initiate proceedings u/s. 201(1)/201(1A) Prior to amendment of s. 201(3) vide Finance Act, 2009

Income Tax Appellate Tribunal, Delhi Assistant Commissioner of Income-tax Versus Catholic Relief Services IT Appeal Nos. 2742 to 2744 (Delhi) of 2011 [Assessment years 2003-04 to 2005-06] JANUARY 13, 2012 ORDER A.N. Pahuja, Accountant Member  These three appeals filed on May 27, 2011, by the Revenue against a common order dated March 30, 2011, for the assessment years 2003-04 to 2005-06 of the learned Commissioner of Income-tax (Appeals)-XXX, New Delhi, raise the following similar grounds : “1.  On the facts and in the circumstances of the case as well as in law, the ...