Orders passed beyond period of limitation prescribed u/s 153 (2A) was quashed

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) and whether after ...