Initiation of proceedings u/s 201(1) beyond four years is time barred

POONAM GANDHI 09 Sep 2022 2,775 Views 0 comment Print Income Tax | Judiciary

Case Law Details

Case Name : Google India Pvt. Ltd Vs DCIT (ITAT Bangalore)

Appeal Number : IT(IT)A Nos.1511 & 1512/Bang/2013

Date of Judgement/Order : 10/08/2022

Related Assessment Year : 2007-08 & 2008-09

Courts : All ITAT ITAT Bangalore

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Google India Pvt. Ltd Vs DCIT (ITAT Bangalore)

Held that show cause notice to initiate proceedings u/s. 201(1) is issued on 20.11.2012 which is beyond four years with respect to assessment years 2007-08 & 2008-09. Accordingly, interest levied u/s 201(1A) unsustainable.

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Case Law Details

Google India Pvt. Ltd Vs DCIT (ITAT Bangalore)

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Author Bio

Name: POONAM GANDHI

Qualification: CA in Practice

Company: N/A

Location: AHMEDABAD, Gujarat, India

Member Since: 14 Feb 2019 | Total Posts: 5599

My Published Posts

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