Case Law Details
Case Name : Commissioner of Income Tax (TDS) Vs M/s H.M.T. Ltd. (Punjab & Haryana High Court)
Appeal Number : ITA No. 524 of 2009
Date of Judgement/Order : 14/07/2011
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Commissioner of Income Tax (TDS) Vs M/s H.M.T. Ltd. (Punjab & Haryana High Court)– There is no specific provision prescribing any limitation for passing the order under Sections 201(1) and 201(1A) of the Act. According to the learned counsel, in view of Apex Court judgement in M/s Hindustan Times Ltd. Vs. Union of India and others, AIR 1998 SC 688 where no limitation is prescribed,
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