Limitation period does not apply to withholding tax proceedings – Calcutta HC

Bhura Exports Ltd. Vs ITO

Calcutta High Court

Decided on August 30, 2011

When the limitation provided earlier in Section 231 of the Act for taking action u/s 201 has been omitted with effect from April 1, 1989 and was re-introduced by way of addition of sub-Section (3) of Section 201 with effect from April 1, 2010, there is no bar of the period of limitation for taking action under Section 201 of the Act.Please become a Premium member. If you are already a Premium member, login here to access the full content.