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Pre amendment too S. 201(3) Proceeding Initiation restricted to 4 years
Case Law Details
- Case Name
- Vodafone Essar Mobile Services Limited & others Vs Union of India (International Taxation) (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04 to 2005-06
- Courts
- All High Courts, Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Vodafone Essar Mobile Services Limited that as per amendment, the time limit for initiation of proceedings for assessee in default is four years from the end of the financial year in which payment is made or credit is given. It is proposed to make these amendments effective from 1st April, 2010 i.e. there was no time limit mentioned before this amendment. In the case of CIT vs. NHK Japan Broadcasting Corporation (2008) 305 ITR 137 (Del.) the question that arose was whether the Department could seek to initiate proceedings under Sections 20...
