Limitation period of six years for passing order u/s 201(3) is effective only from 01.10.2014

Reebok India Company Vs J.C.I.T (ITAT Delhi)

ITAT Delhi held that the limitation period is four years for passing assessment order in case of TDS statement not filed. Limitation period substituted to six years effective only from 01/10/2014.

Facts- The assessee is engaged in the business of distribution of foot wear and

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