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Even if section 201 do not prescribe any limitation period, proceedings must be completed within a reasonable period
Case Law Details
- Case Name
- DIT (IT) Vs Mahindra & Mahindra Limited (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Our attention has also been invited to two judgments of the Honourable Delhi High Court which are on the same principle and as to whether in the absence of any time limit the proceedings under Sections 201 and 201(1A) of the Income Tax Act, 1961 could be initiated at any time. In following it’s earlier judgment in the case of Commissioner of Income Tax v/s NHK Japan Broadcasting Corporation reported in (2008) 305 ITR 137 (Delhi), the Delhi High Court upheld the view of the Tribunal and dismisse...
