Sec. 206C Orders passed after reasonable period are void despite no limitation period

ITO Vs Eid Mohammad Nizamuddin (ITAT Jaipur)

A consistent view has been taken by the various Hon’ble High Courts on this issue that when no limitation is provided in the statute then a period of four years is considered as reasonable for passing the order U/s 201(1)/201(1A) of the Act. The provisions of Section 206C of the Act are

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