Passing of order u/s. 201(1) and 201(1A) beyond four year held as barred by limitation: Karnataka HC
Case Law Details
Case Name : Nilgiri Dairy Farm Private Limited Vs ITO (Karnataka High Court)
Appeal Number : Income Tax Appeal No. 84 of 2017
Date of Judgement/Order : 12/08/2024
Related Assessment Year : 2007-08
Courts :
All High Courts Karnataka High Court
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Nilgiri Dairy Farm Private Limited Vs ITO (Karnataka High Court)
Karnataka High Court held that passing of order under section 201(1) and 201(1A) of the Income Tax Act beyond period of four year is barred by limitation. Accordingly, impugned order set aside.
Facts- The assessee company is engaged in the business
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