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Orders passed beyond period of limitation prescribed u/s 153 (2A) was quashed
Case Law Details
- Case Name
- TNS India Private Limited Vs Union of India (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All High Courts, Telangana High Court
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TNS India Private Limited Vs Union of India (Telangana High Court)
Conclusion: The proceedings drawn, admittedly being beyond a period that was prescribed under sub-section (2A) of Section 153 and the consequential orders passed were all beyond the period of limitation prescribed under sub-section (2A) of Section 153 hence, the same being not sustainable, deserved to be and was accordingly set aside/quashed.
Held: The contention was as to whether the consequential order could have been passed by AO beyond the prescribed period of time as was envisaged under Section 153 (2A) a...
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